WORKPAPERS TO PREPARED DIRECT TESTIMONY OF BRUCE A ... · Sempra Energy Corporate Center Test Year...

Application of Southern California Gas Company for authority to update its gas revenue requirement and base rates effective on January 1, 2012. (U904G)

Application No. 10-12-___ Exhibit No.: (SCG-17-WP)

WORKPAPERS TO

PREPARED DIRECT TESTIMONY

OF BRUCE A. FOLKMANN

ON BEHALF OF SOUTHERN CALIFORNIA GAS COMPANY

BEFORE THE PUBLIC UTILITIES COMMISSION OF THE STATE OF CALIFORNIA

DECEMBER 2010

Index Division / Department / Cost Center Workpaper Page

A Finance Division Summary 17A Recon Finance Reconciliation 18A-Alloc change Finance Sum of Change in Allocation 19A Esc Recon Finance Reconciliation 21A Esc Finance Escalation 22A-1.1 CFO Department Summary 23A-1.1 Recon CFO Reconciliation 24A-1.1Esc CFO Escalation 25A-2 Accounting Services Department Summary 26A-2 Recon Accounting Services Reconciliation 27A-2Esc Accounting Services Escalation 28A-2.1 SVP - Controller Cost Center Summary 29A-2.1 Recon SVP - Controller Reconciliation 30A-2.1Esc SVP - Controller Escalation 31A-2.2 Assistant Controller - Corp Cost Center Summary 32A-2.2 Recon Assistant Controller - Corp Reconciliation 33A-2.2Esc Assistant Controller - Corp Escalation 34A-2.3 Assistant Controller Cost Center Summary 35A-2.3 Recon Assistant Controller Reconciliation 36A-2.3Esc Assistant Controller Escalation 37A-2.4 Corporate Acct Special Projects Cost Center Summary 38A-2.4 Recon Corporate Acct Special Projects Reconciliation 39A-2.4Esc Corporate Acct Special Projects Escalation 40A-2.5 Dir of Corp Finl Acctg Cost Center Summary 41A-2.5 Recon Dir of Corp Finl Acctg Reconciliation 42A-2.5Esc Dir of Corp Finl Acctg Escalation 43A-2.6 Corporate Center Accounting Cost Center Summary 44A-2.6 Recon Corporate Center Accounting Reconciliation 45A-2.6Esc Corporate Center Accounting Escalation 46A-2.7 Corporate & Global Acctg Cost Center Summary 47A-2.7 Recon Corporate & Global Acctg Reconciliation 48A-2.7Esc Corporate & Global Acctg Escalation 49A-2.8 Sempra Financial Staff Cost Center Summary 50A-2.8 Recon Sempra Financial Staff Reconciliation 51

Witness: Bruce Folkmann

Sempra Energy Corporate CenterTest Year 2012 General Rate Case

Workpaper Index

SDG&E-17-WP BAF-WP-1 GRC APPLICATION - December 2010




Workpaper Index

A-2.8Esc Sempra Financial Staff Escalation 52A-2.9 Bank Rec & Escheatment Cost Center Summary 53A-2.9 Recon Bank Rec & Escheatment Reconciliation 54A-2.9Esc Bank Rec & Escheatment Escalation 55A-2.10 Sox Compliance Cost Center Summary 56A-2.10 Recon Sox Compliance Reconciliation 57A-2.10Esc Sox Compliance Escalation 58A-2.11 Accounting Research Cost Center Summary 59A-2.11 Recon Accounting Research Reconciliation 60A-2.11Esc Accounting Research Escalation 61A-2.12 Financial Reporting Direc Cost Center Summary 62A-2.12 Recon Financial Reporting Direc Reconciliation 63A-2.12Esc Financial Reporting Direc Escalation 64A-2.13 Financial Reporting Cost Center Summary 65A-2.13 Recon Financial Reporting Reconciliation 66A-2.13Esc Financial Reporting Escalation 67A-2.14 Financial Reporting D&T Fees Cost Center Summary 68A-2.14 Recon Financial Reporting D&T Fees Reconciliation 69A-2.14Esc Financial Reporting D&T Fees Escalation 70A-3 Tax Services Department Summary 71A-3 Recon Tax Services Reconciliation 72A-3Esc Tax Services Escalation 73A-3.1 VP of Corporate Tax Cost Center Summary 74A-3.1 Recon VP of Corporate Tax Reconciliation 75A-3.1Esc VP of Corporate Tax Escalation 76A-3.2 Corporate Tax Acctg & Systems Cost Center Summary 77A-3.2 Recon Corporate Tax Acctg & Systems Reconciliation 78A-3.2Esc Corporate Tax Acctg & Systems Escalation 79A-3.3 Domestic Tax Compliance Cost Center Summary 80A-3.3 Recon Domestic Tax Compliance Reconciliation 81A-3.3Esc Domestic Tax Compliance Escalation 82A-3.4 Intl Tax Cost Center Summary 83A-3.4 Recon Intl Tax Reconciliation 84A-3.4Esc Intl Tax Escalation 85





Workpaper Index

A-3.5 Transactional Tax Cost Center Summary 86A-3.5 Recon Transactional Tax Reconciliation 87A-3.5Esc Transactional Tax Escalation 88A-3.6 Tax Law Group Cost Center Summary 89A-3.6 Recon Tax Law Group Reconciliation 90A-3.6Esc Tax Law Group Escalation 91A-4 Treasury Department Summary 92A-4 Recon Treasury Reconciliation 93A-4Esc Treasury Escalation 94A-4.1 SVP Treasurer & Staff Cost Center Summary 95A-4.1 Recon SVP Treasurer & Staff Reconciliation 96A-4.1Esc SVP Treasurer & Staff Escalation 97A-4.2 Cash Management Cost Center Summary 98A-4.2 Recon Cash Management Reconciliation 99A-4.2Esc Cash Management Escalation 100A-4.3 Finance Director Cost Center Summary 101A-4.3 Recon Finance Director Reconciliation 102A-4.3Esc Finance Director Escalation 103A-4.4 Pens & Trust Inv Dir Cost Center Summary 104A-4.4 Recon Pens & Trust Inv Dir Reconciliation 105A-4.4Esc Pens & Trust Inv Dir Escalation 106A-4.5 Corporate - Cash Mgmt Cost Center Summary 107A-4.5 Recon Corporate - Cash Mgmt Reconciliation 108A-4.5Esc Corporate - Cash Mgmt Escalation 109A-4.6 Corp - Ttee & Rate Agncy Cost Center Summary 110A-4.6 Recon Corp - Ttee & Rate Agncy Reconciliation 111A-4.6Esc Corp - Ttee & Rate Agncy Escalation 112A-4.7 Corp Economic Analysis Cost Center Summary 113A-4.7 Recon Corp Economic Analysis Reconciliation 114A-4.7Esc Corp Economic Analysis Escalation 115A-4.8 VP - Mergers & Acquisitions Cost Center Summary 116A-4.8 Recon VP - Mergers & Acquisitions Reconciliation 117A-4.8Esc VP - Mergers & Acquisitions Escalation 118A-4.9 Corporate Development Cost Center Summary 119A-4.9 Recon Corporate Development Reconciliation 120A-4.9Esc Corporate Development Escalation 121





Workpaper Index

A-4.10 Development - Reed Cost Center Summary 122A-4.10 Recon Development - Reed Reconciliation 123A-4.10Esc Development - Reed Escalation 124A-4.11 Development - Sahagian Cost Center Summary 125A-4.11 Recon Development - Sahagian Reconciliation 126A-4.11Esc Development - Sahagian Escalation 127A-5 Investor Relations Department Summary 128A-5 Recon Investor Relations Reconciliation 129A-5Esc Investor Relations Escalation 130A-5.1 VP - Investor Relations Cost Center Summary 131A-5.1 Recon VP - Investor Relations Reconciliation 132A-5.1Esc VP - Investor Relations Escalation 133A-5.2 Investor Relations Cost Center Summary 134A-5.2 Recon Investor Relations Reconciliation 135A-5.2Esc Investor Relations Escalation 136A-5.3 Executive Projects Cost Center Summary 137A-5.3Esc Executive Projects Escalation 138A-6 Corporate Planning Department Summary 139A-6 Recon Corporate Planning Reconciliation 140A-6Esc Corporate Planning Escalation 141A-6.1 VP - Corporate Planning Cost Center Summary 142A-6.1 Recon VP - Corporate Planning Reconciliation 143A-6.1Esc VP - Corporate Planning Escalation 144A-6.2 Five-Year Business Planning Cost Center Summary 145A-6.2 Recon Five-Year Business Planning Reconciliation 146A-6.2Esc Five-Year Business Planning Escalation 147A-6.3 One-Year Business Planning Cost Center Summary 148A-6.3 Recon One-Year Business Planning Reconciliation 149A-6.3Esc One-Year Business Planning Escalation 150A-6.4 Corp Budgets & Reporting Cost Center Summary 151A-6.4 Recon Corp Budgets & Reporting Reconciliation 152A-6.4Esc Corp Budgets & Reporting Escalation 153A-6.5 Finl Systems Cost Center Summary 154A-6.5 Recon Finl Systems Reconciliation 155A-6.5Esc Finl Systems Escalation 156





Workpaper Index

A-7 Risk Management Department Summary 157A-7 Recon Risk Management Reconciliation 158A-7Esc Risk Management Escalation 159A-7.1 VP Risk Analysis & Mgmt Cost Center Summary 160A-7.1 Recon VP Risk Analysis & Mgmt Reconciliation 161A-7.1Esc VP Risk Analysis & Mgmt Escalation 162A-7.2 Risk Management Cost Center Summary 163A-7.2 Recon Risk Management Reconciliation 164A-7.2Esc Risk Management Escalation 165A-7.3 Energy Risk Mgmt VP Cost Center Summary 166A-7.3Esc Energy Risk Mgmt VP Escalation 167A-8 Financial Leadership Program Department Summary 168A-8 Recon Financial Leadership Program Reconciliation 169A-8Esc Financial Leadership Program Escalation 170A-8.1 Acctg & Finance Rotation Cost Center Summary 171A-8.1 Recon Acctg & Finance Rotation Reconciliation 172A-8.1Esc Acctg & Finance Rotation Escalation 173A-8.2 Acctg & Fin Internship Cost Center Summary 174A-8.2 Recon Acctg & Fin Internship Reconciliation 175A-8.2Esc Acctg & Fin Internship Escalation 176

B Governance Division Summary 177B Recon Governance Reconciliation 178B-Alloc change Governance Sum of Change in Allocation 179B Esc Recon Governance Reconciliation 180B Esc Governance Escalation 181B-1 Internal Audit Department Summary 182B-1 Recon Internal Audit Reconciliation 183B-1Esc Internal Audit Escalation 184B-1.1 VP Audit Services Cost Center Summary 185B-1.1 Recon VP Audit Services Reconciliation 186B-1.1Esc VP Audit Services Escalation 187B-1.2 Audit - Fin & Ops Cost Center Summary 188B-1.2 Recon Audit - Fin & Ops Reconciliation 189B-1.2Esc Audit - Fin & Ops Escalation 190





Workpaper Index

B-1.3 Audit - Fin & Ops II Cost Center Summary 191B-1.3 Recon Audit - Fin & Ops II Reconciliation 192B-1.3Esc Audit - Fin & Ops II Escalation 193B-1.4 Audit - Info Tech Cost Center Summary 194B-1.4 Recon Audit - Info Tech Reconciliation 195B-1.4Esc Audit - Info Tech Escalation 196B-1.5 Environmental Compliance Cost Center Summary 197B-1.5 Recon Environmental Compliance Reconciliation 198B-1.5Esc Environmental Compliance Escalation 199B-1.6 Audit Quality Assurance Cost Center Summary 200B-1.6 Recon Audit Quality Assurance Reconciliation 201B-1.6Esc Audit Quality Assurance Escalation 202B-2.1 Corporate Secretary Department Summary 203B-2.1 Recon Corporate Secretary Reconciliation 204B-2.1Esc Corporate Secretary Escalation 205B-3.1 Board of Directors Department Summary 206B-3.1 Recon Board of Directors Reconciliation 207B-3.1Esc Board of Directors Escalation 208B-4 Executive Department Summary 209B-4 Recon Executive Reconciliation 210B-4Esc Executive Escalation 211B-4.1 Chairman & CEO Cost Center Summary 212B-4.1 Recon Chairman & CEO Reconciliation 213B-4.1Esc Chairman & CEO Escalation 214B-4.2 President & COO Cost Center Summary 215B-4.2 Recon President & COO Reconciliation 216B-4.2Esc President & COO Escalation 217B-4.3 Executive Vice President Cost Center Summary 218B-4.3 Recon Executive Vice President Reconciliation 219B-4.3Esc Executive Vice President Escalation 220B-4.4 Retained Executive Costs Cost Center Summary 221B-4.4 Recon Retained Executive Costs Reconciliation 222B-4.4Esc Retained Executive Costs Escalation 223B-4.5 Retired Chairman Cost Center Summary 224B-4.5 Recon Retired Chairman Reconciliation 225B-4.5Esc Retired Chairman Escalation 226





Workpaper Index

B-4.6 Group President For Regulated Cost Center Summary 227B-4.6 Recon Group President For Regulated Reconciliation 228B-4.6Esc Group President For Regulated Escalation 229B-4.7 Group President For Unreg Cost Center Summary 230B-4.7Esc Group President For Unreg Escalation 231

C Legal Division Summary 232C Recon Legal Reconciliation 233C-Alloc change Legal Sum of Change in Allocation 234C Esc Recon Legal Reconciliation 235C Esc Legal Escalation 236C-1.1 Executive VP & General Counsel Department Summary 237C-1.1 Recon Executive VP & General Counsel Reconciliation 238C-1.1Esc Executive VP & General Counsel Escalation 239C-2 Law Department Department Summary 240C-2Esc Law Department Escalation 241C-2.1 Legal Cost Center Summary 242C-2.1 Recon Legal Reconciliation 243C-2.1Esc Legal Escalation 244C-2.2 Legal Retained - Corp Ctr Cost Center Summary 245C-2.2Esc Legal Retained - Corp Ctr Escalation 246C-3.1 Outside Legal Cost Center Summary 247C-3.1 Recon Outside Legal Reconciliation 248C-3.1Esc Outside Legal Escalation 249

D Human Resources Division Summary 250D Recon Human Resources Reconciliation 251D-Alloc change Human Resources Sum of Change in Allocation 252D Esc Recon Human Resources Reconciliation 253D Esc Human Resources Escalation 254D-1.1 HR SVP & Staff Department Summary 255D-1.1 Recon HR SVP & Staff Reconciliation 256D-1.1Esc HR SVP & Staff Escalation 257D-2 Compensation & Benefits Department Summary 258D-2 Recon Compensation & Benefits Reconciliation 259





Workpaper Index

D-2Esc Compensation & Benefits Escalation 260D-2.1 Comp & Benefits Dir Cost Center Summary 261D-2.1 Recon Comp & Benefits Dir Reconciliation 262D-2.1Esc Comp & Benefits Dir Escalation 263D-2.2 Compensation Cost Center Summary 264D-2.2 Recon Compensation Reconciliation 265D-2.2Esc Compensation Escalation 266D-2.3 Executive Compensation Cost Center Summary 267D-2.3 Recon Executive Compensation Reconciliation 268D-2.3Esc Executive Compensation Escalation 269D-2.4 HR Acctg & Budgets Cost Center Summary 270D-2.4 Recon HR Acctg & Budgets Reconciliation 271D-2.4Esc HR Acctg & Budgets Escalation 272D-2.5 Employee Benefits Service Cost Center Summary 273D-2.5Esc Employee Benefits Service Escalation 274D-2.6 Corporate Compliance VP Cost Center Summary 275D-2.6Esc Corporate Compliance VP Escalation 276D-3.1 Myinfo Services Department Summary 277D-3.1 Recon Myinfo Services Reconciliation 278D-3.1Esc Myinfo Services Escalation 279D-4 Employee Development Department Summary 280D-4 Recon Employee Development Reconciliation 281D-4Esc Employee Development Escalation 282D-4.1 HR Business Partner Cost Center Summary 283D-4.1 Recon HR Business Partner Reconciliation 284D-4.1Esc HR Business Partner Escalation 285D-4.2 Employee Development Cost Center Summary 286D-4.2 Recon Employee Development Reconciliation 287D-4.2Esc Employee Development Escalation 288D-4.3 Executive Development Cost Center Summary 289D-4.3 Recon Executive Development Reconciliation 290D-4.3Esc Executive Development Escalation 291D-4.4 Business Conduct Director Cost Center Summary 292D-4.4 Recon Business Conduct Director Reconciliation 293D-4.4Esc Business Conduct Director Escalation 294





Workpaper Index

D-4.5 Corp Diversity Affairs Cost Center Summary 295D-4.5 Recon Corp Diversity Affairs Reconciliation 296D-4.5Esc Corp Diversity Affairs Escalation 297D-5 Employee Programs Department Summary 298D-5 Recon Employee Programs Reconciliation 299D-5Esc Employee Programs Escalation 300D-5.1 Corp Comm Partnerships Cost Center Summary 301D-5.1 Recon Corp Comm Partnerships Reconciliation 302D-5.1Esc Corp Comm Partnerships Escalation 303D-5.2 Contributions & Memberships Cost Center Summary 304D-5.2 Recon Contributions & Memberships Reconciliation 305D-5.2Esc Contributions & Memberships Escalation 306D-5.3 Internal Communications Cost Center Summary 307D-5.3 Recon Internal Communications Reconciliation 308D-5.3Esc Internal Communications Escalation 309

E External Affairs Division Summary 310E Recon External Affairs Reconciliation 311E-Alloc change External Affairs Sum of Change in Allocation 312E Esc Recon External Affairs Reconciliation 313E Esc External Affairs Escalation 314E-1 Communications Department Summary 315E-1 Recon Communications Reconciliation 316E-1Esc Communications Escalation 317E-1.1 Corporate Communications Cost Center Summary 318E-1.1 Recon Corporate Communications Reconciliation 319E-1.1Esc Corporate Communications Escalation 320E-1.2 Corp Responsibility Report Cost Center Summary 321E-1.2 Recon Corp Responsibility Report Reconciliation 322E-1.2Esc Corp Responsibility Report Escalation 323E-1.3 Digital/Print Communications Cost Center Summary 324E-1.3 Recon Digital/Print Communications Reconciliation 325E-1.3Esc Digital/Print Communications Escalation 326E-1.4 Internet Communications Cost Center Summary 327E-1.4 Recon Internet Communications Reconciliation 328





Workpaper Index

E-1.4Esc Internet Communications Escalation 329E-1.5 Corporate Hospitality Cost Center Summary 330E-1.5 Recon Corporate Hospitality Reconciliation 331E-1.5Esc Corporate Hospitality Escalation 332E-1.6 Annual Report Cost Center Summary 333E-1.6 Recon Annual Report Reconciliation 334E-1.6Esc Annual Report Escalation 335E-2 Government Affairs Department Summary 336E-2 Recon Government Affairs Reconciliation 337E-2Esc Government Affairs Escalation 338E-2.1 VP - Corp Relations Cost Center Summary 339E-2.1 Recon VP - Corp Relations Reconciliation 340E-2.1Esc VP - Corp Relations Escalation 341E-2.2 Federal Government Affairs Cost Center Summary 342E-2.2 Recon Federal Government Affairs Reconciliation 343E-2.2Esc Federal Government Affairs Escalation 344E-2.3 Govt Programs & Corp Responsibility Cost Center Summary 345E-2.3 Recon Govt Programs & Corp Responsibility Reconciliation 346E-2.3Esc Govt Programs & Corp Responsibility Escalation 347E-2.4 Corporate Political Contr Cost Center Summary 348E-2.4 Recon Corporate Political Contr Reconciliation 349E-2.4Esc Corporate Political Contr Escalation 350E-2.5 Compliance / Reporting & Analysis Cost Center Summary 351E-2.5 Recon Compliance / Reporting & Analysis Reconciliation 352E-2.5Esc Compliance / Reporting & Analysis Escalation 353E-2.6 FERC Relations Cost Center Summary 354E-2.6 Recon FERC Relations Reconciliation 355E-2.6Esc FERC Relations Escalation 356E-3 External Affairs Department Summary 357E-3 Recon External Affairs Reconciliation 358E-3Esc External Affairs Escalation 359E-3.1 EVP - External Relations Cost Center Summary 360E-3.1 Recon EVP - External Relations Reconciliation 361E-3.1Esc EVP - External Relations Escalation 362E-3.2 VP - Regulatory Affairs Cost Center Summary 363E-3.2 Recon VP - Regulatory Affairs Reconciliation 364E-3.2Esc VP - Regulatory Affairs Escalation 365





Workpaper Index

E-3.3 Corporate Legislative Pol Cost Center Summary 366E-3.3 Recon Corporate Legislative Pol Reconciliation 367E-3.3Esc Corporate Legislative Pol Escalation 368E-3.4 Enviromental & Reg Affairs Cost Center Summary 369E-3.4 Recon Enviromental & Reg Affairs Reconciliation 370E-3.4Esc Enviromental & Reg Affairs Escalation 371E-3.5 Compliance Cost Center Summary 372E-3.5 Recon Compliance Reconciliation 373E-3.5Esc Compliance Escalation 374E-3.6 SVP Comms & Community Par Cost Center Summary 375E-3.6 Recon SVP Comms & Community Par Reconciliation 376E-3.6Esc SVP Comms & Community Par Escalation 377E-3.7 Community Rel - San Diego Cost Center Summary 378E-3.7 Recon Community Rel - San Diego Reconciliation 379E-3.7Esc Community Rel - San Diego Escalation 380E-3.8 Community Relations - Los Cost Center Summary 381E-3.8 Recon Community Relations - Los Reconciliation 382E-3.8Esc Community Relations - Los Escalation 383E-3.9 Corporate Events Cost Center Summary 384E-3.9 Recon Corporate Events Reconciliation 385E-3.9Esc Corporate Events Escalation 386E-3.10 State Government Affairs Cost Center Summary 387E-3.10 Recon State Government Affairs Reconciliation 388E-3.10Esc State Government Affairs Escalation 389E-3.11 State Regulatory Affairs Cost Center Summary 390E-3.11 Recon State Regulatory Affairs Reconciliation 391E-3.11Esc State Regulatory Affairs Escalation 392E-3.12 Corp Regulatory Policy Cost Center Summary 393E-3.12 Recon Corp Regulatory Policy Reconciliation 394E-3.12Esc Corp Regulatory Policy Escalation 395E-3.13 Director - Govt Affairs Cost Center Summary 396E-3.13 Recon Director - Govt Affairs Reconciliation 397E-3.13Esc Director - Govt Affairs Escalation 398E-3.14 Gas Research & Analysis Cost Center Summary 399E-3.14 Recon Gas Research & Analysis Reconciliation 400E-3.14Esc Gas Research & Analysis Escalation 401





Workpaper Index

E-3.15 Public Relations - Mexico Cost Center Summary 402E-3.15 Recon Public Relations - Mexico Reconciliation 403E-3.15Esc Public Relations - Mexico Escalation 404E-3.16 VP International Affairs Cost Center Summary 405E-3.16 Recon VP International Affairs Reconciliation 406E-3.16Esc VP International Affairs Escalation 407E-3.17 Staples Center Cost Center Summary 408E-3.17Esc Staples Center Escalation 409E-3.18 New Market Communications Cost Center Summary 410E-3.18Esc New Market Communications Escalation 411E-3.19 Policy Coordination & Adv Cost Center Summary 412E-3.19Esc Policy Coordination & Adv Escalation 413E-3.20 Employee Communications Cost Center Summary 414E-3.20Esc Employee Communications Escalation 415

F Facilities/Assets Division Summary 416F Recon Facilities/Assets Reconciliation 417F-Alloc change Facilities/Assets Sum of Change in Allocation 418F Esc Recon Facilities/Assets Reconciliation 419F Esc Facilities/Assets Escalation 420F-1.1 Depreciation & Amortization Department Summary 421F-1.1 Recon Depreciation & Amortization Reconciliation 422F-1.1Esc Depreciation & Amortization Escalation 423F-2.1 Property Taxes Department Summary 424F-2.1 Recon Property Taxes Reconciliation 425F-2.1Esc Property Taxes Escalation 426F-3 Other Facilities Department Summary 427F-3 Recon Other Facilities Reconciliation 428F-3Esc Other Facilities Escalation 429F-3.1 Aircraft Fractional Share Cost Center Summary 430F-3.1 Recon Aircraft Fractional Share Reconciliation 431F-3.1Esc Aircraft Fractional Share Escalation 432F-3.2 HQ Renew Building Project Cost Center Summary 433F-3.2 Recon HQ Renew Building Project Reconciliation 434F-3.2Esc HQ Renew Building Project Escalation 435F-3.3 Casa Azul Cost Center Summary 436F-3.3 Recon Casa Azul Reconciliation 437F-3.3Esc Casa Azul Escalation 438





Workpaper Index

F-3.4 Accounts Payable Cost Center Summary 439F-3.4 Recon Accounts Payable Reconciliation 440F-3.4Esc Accounts Payable Escalation 441F-3.5 Miscellaneous Revenue Cost Center Summary 442F-3.5 Recon Miscellaneous Revenue Reconciliation 443F-3.5Esc Miscellaneous Revenue Escalation 444F-4 Security Services Department Summary 445F-4 Recon Security Services Reconciliation 446F-4Esc Security Services Escalation 447F-4.1 Corporate Security Dir Cost Center Summary 448F-4.1 Recon Corporate Security Dir Reconciliation 449F-4.1Esc Corporate Security Dir Escalation 450F-4.2 Executive Security Cost Center Summary 451F-4.2 Recon Executive Security Reconciliation 452F-4.2Esc Executive Security Escalation 453F-4.3 Affiliate Security Services Cost Center Summary 454F-4.3 Recon Affiliate Security Services Reconciliation 455F-4.3Esc Affiliate Security Services Escalation 456F-4.4 Corporate Benefits Cost Center Summary 457F-4.4 Recon Corporate Benefits Reconciliation 458F-4.4Esc Corporate Benefits Escalation 459F-4.5 Affiliate Benefits - HR Cost Center Summary 460F-4.5 Recon Affiliate Benefits - HR Reconciliation 461F-4.5Esc Affiliate Benefits - HR Escalation 462

G Pension & Benefits Division Summary 463G Recon Pension & Benefits Reconciliation 464G-Alloc change Pension & Benefits Sum of Change in Allocation 465G Esc Recon Pension & Benefits Reconciliation 466G Esc Pension & Benefits Escalation 467G-1 Employee Benefits Department Summary 468G-1Esc Employee Benefits Escalation 469G-1.1 P&B Overhead Cost Center Summary 470G-1.1 Recon P&B Overhead Reconciliation 471G-1.1Esc P&B Overhead Escalation 472





Workpaper Index

G-1.2 BOD Pension (FAS87) Cost Center Summary 473G-1.2 Recon BOD Pension (FAS87) Reconciliation 474G-1.2Esc BOD Pension (FAS87) Escalation 475G-1.3 Pension (FAS87) Cost Center Summary 476G-1.3 Recon Pension (FAS87) Reconciliation 477G-1.3Esc Pension (FAS87) Escalation 478G-1.4 Life Insurance Cost Center Summary 479G-1.4 Recon Life Insurance Reconciliation 480G-1.4Esc Life Insurance Escalation 481G-2.1 Payroll Tax Department Summary 482G-2.1 Recon Payroll Tax Reconciliation 483G-2.1Esc Payroll Tax Escalation 484G-3 Incentive Compensation Department Summary 485G-3Esc Incentive Compensation Escalation 486G-3.1 Executive ICP Transferred Cost Center Summary 487G-3.1 Recon Executive ICP Transferred Reconciliation 488G-3.1Esc Executive ICP Transferred Escalation 489G-3.2 ICP Overhead Cost Center Summary 490G-3.2 Recon ICP Overhead Reconciliation 491G-3.2Esc ICP Overhead Escalation 492G-4 Long Term Incentives Department Summary 493G-4Esc Long Term Incentives Escalation 494G-4.1 Restricted Stock Cost Center Summary 495G-4.1 Recon Restricted Stock Reconciliation 496G-4.1Esc Restricted Stock Escalation 497G-4.2 Stock Options Cost Center Summary 498G-4.2 Recon Stock Options Reconciliation 499G-4.2Esc Stock Options Escalation 500G-4.3 Life Insurance Cost Center Summary 501G-4.3 Recon Life Insurance Reconciliation 502G-4.3Esc Life Insurance Escalation 503G-4.4 Executive Benefits Cost Center Summary 504G-4.4 Recon Executive Benefits Reconciliation 505G-4.4Esc Executive Benefits Escalation 506





Workpaper Index

G-4.5 Deferred Comp Insurance Cost Center Summary 507G-4.5Esc Deferred Comp Insurance Escalation 508G-4.6 SCG Executive Benefits Cost Center Summary 509G-4.6Esc SCG Executive Benefits Escalation 510G-4.7 SDG&E Executive Benefits Cost Center Summary 511G-4.7Esc SDG&E Executive Benefits Escalation 512G-5.1 SERP Department Summary 513G-5.1 Recon SERP Reconciliation 514G-5.1Esc SERP Escalation 515

H Restatement of 2006-2009H-2005 SCG Restatement Total Shared Services Restatement 516H-2005 SDGE Restatement Total Shared Services Restatement 517H-2006 SCG Restatement Total Shared Services Restatement 518H-2006 SDGE Restatement Total Shared Services Restatement 519H-2007 SCG Restatement Total Shared Services Restatement 520H-2007 SDGE Restatement Total Shared Services Restatement 521H-2008 SCG Restatement Total Shared Services Restatement 522H-2008 SDGE Restatement Total Shared Services Restatement 523H-2009 SCG Restatement Total Shared Services Restatement 524H-2009 SDGE Restatement Total Shared Services Restatement 525

I Corporate SummaryI Total Shared Services Summary 526I Esc Total Shared Services Summary Escalated 527I Esc Recon Total Shared Services Summary Reconciliation 528I-Esc Utility Allocations Sum Total Shared Services Summary of Utility Allocation 529I-Esc Index Total Shared Services Escalation Index and Calculation 530I-FERC Recon Total Shared Services Summary by FERC Account 531





Workpaper Index

J Allocation WorkpapersMulti-Factor Basic Allocation Calculation 532Multi-Factor Basic Support Allocation Calculation 533Multi-Factor Split Allocation Calculation 534Audit Plan Allocation Calculation 535Tax Services Allocation Calculation 536Economics Analysis Allocation Calculation 537Sempra LawPak Allocation Calculation 538Local Government Affairs Allocation Calculation 539Multi-Factor Variation - Political Allocation Calculation 540FTE's Allocation Calculation 541MyInfo Allocation Calculation 542Executives FTE's Allocation Calculation 543HQ Security Allocation Calculation 544Executive Security Allocation Calculation 545CFO Allocation Calculation 546Controller Allocation Calculation 547VP Corporate Relations Allocation Calculation 548HR SVP Allocation Calculation 549Treasury Allocation Calculation 550HQ Depreciation Allocation Calculation 551


Department: I CORPORATE CENTER SHARED SERVICES Witness: Bruce Folkmann

Cost Center: A Finance

Workpaper: A

Actuals Actuals Actuals Actuals Actuals Forecast Forecast Forecast2005 2006 2007 2008 2009 2010 2011 2012

FTE'S 141 160 161 178 178 169 176 176

Labor Costs 12,846$ 14,333$ 15,960$ 18,450$ 19,568$ 18,252$ 18,294$ 18,294$ Non-Labor Costs 33,033 28,448 29,453 31,216 28,378 35,679 39,668 39,605 Total Costs 45,879$ 42,781$ 45,413$ 49,666$ 47,946$ 53,931$ 57,961$ 57,899$

DIRECT ASSIGNMENTS SDG&E 2,383$ 1,686$ 1,390$ 1,578$ 3,067$ 3,133$ 3,855$ 2,862$ So Cal Gas 2,440 2,385 2,151 2,420 2,762 3,491 4,115 4,159

Subtotal - Utility 4,823 4,070 3,541 3,998 5,828 6,623 7,970 7,021

Global/Retained 14,651 10,982 10,135 15,248 10,495 15,696 18,184 18,832

Total Direct Assignments 19,474$ 15,053$ 13,676$ 19,246$ 16,323$ 22,319$ 26,154$ 25,853$

ALLOCATIONS SDG&E 7,321$ 7,379$ 7,938$ 8,648$ 8,498$ 9,473$ 10,089$ 9,696$ So Cal Gas 8,439 8,666 8,949 9,440 9,406 8,932 9,215 9,585


Global/Retained 10,645 11,683 14,850 12,332 13,718 13,206 12,503 12,765

Total Allocations 26,405$ 27,728$ 31,737$ 30,420$ 31,622$ 31,611$ 31,808$ 32,046$

BILLED COSTS SDG&E 9,704$ 9,065$ 9,328$ 10,227$ 11,565$ 12,606$ 13,944$ 12,559$ So Cal Gas 10,879 11,051 11,100 11,860 12,168 12,423 13,331 13,743


Global/Retained 25,296 22,665 24,986 27,580 24,213 28,902 30,687 31,597

Total Billed Costs 45,879$ 42,781$ 45,413$ 49,666$ 47,946$ 53,931$ 57,961$ 57,899$


Summary of Results(Forecast in 2009 $000's)


Division:Dept:Cost Center:Workpaper:

Global/EVALUATION OF CHANGE SDGE SoCal Gas Retained TOTAL FTE's

2009 - BASE YEAR 11,565$ 12,168$ 24,213$ 47,946$ 178

(136) (248) (1,872) (2,255) (9)

186 186 379 751 6

(120) 1,557 8,818 10,255

539 539 125 1,203

Change in Allocation 2009-2012 524 (458) (67) (1)

994$ 1,575$ 7,384$ 9,953$ (3)

2012 - TEST YEAR 12,559$ 13,743$ 31,597$ 57,899$ 175

9,696$ 9,585$ 12,766$ 32,047$

2,862 4,158 18,831 25,851

12,559$ 13,743$ 31,597$ 57,899$

A ReconA Finance

Allocations

Total Change from 2009

GRC TotalI CORPORATE CENTER SHARED SERVICES

Sempra Energy Corporate CenterAllocation Reconciliation

Test Year 2012 General Rate CaseFY2009 $ - 000's

TOTAL 2012 ALLOCATIONS

Net impact of reorganization transfers and filling vacancies, and other non-recurring costs.

External audit fee increases.

New cost center created to oversee Risk Management practices.

Bank, agency, and lines of credit renewal fees

Direct Assignments


Test Year 2012 General Rate CaseSummary of Allocation Change for Utilities

(2009 $000's)

Division: Finance Witness: Bruce A. Folkmann

SDG&E SOCALGAS Change

A-1.1 1100-0039-EXECUTIVE VP & CFO (52) (59) (111) A-1 CFO (52) (59) (111)

A-2.1 1100-0338-SVP - CONTROLLER 39 19 58 A-2.2 1100-0054-ASSISTANT CONTROLLER - CORP 7 (5) 3 A-2.3 1100-0044-ASSISTANT CONTROLLER - - - A-2.4 1100-0012-CORPORATE ACCT SPECIAL PROJECTS 8 (5) 3 A-2.5 1100-0345-DIR OF CORP FINL ACCTG - - - A-2.6 1100-0049-CORPORATE CENTER ACCOUNTING 21 (13) 8 A-2.7 1100-0051-CORPORATE & GLOBAL ACCTG 59 59 118 A-2.8 1100-0386-SEMPRA FINANCIAL STAFF - - - A-2.9 1100-1346-BANK REC & ESCHEATMENT - - - A-2.10 1100-0390-SOX COMPLIANCE 13 (8) 5 A-2.11 1100-0347-ACCOUNTING RESEARCH 14 (9) 5 A-2.12 1100-0047-FINANCIAL REPORTING DIREC 15 (10) 6 A-2.13 1100-0048-FINANCIAL REPORTING 26 (16) 10 A-2.14 1100-0219-FINANCIAL REPORTING D&T FEES 167 (105) 62 A-2 Accounting Services 369 (92) 277

A-3.1 1100-0046-VP OF CORPORATE TAX (9) (30) (39) A-3.2 1100-0045-CORPORATE TAX ACCTG & SYSTEMS (33) (64) (98) A-3.3 1100-0373-DOMESTIC TAX COMPLIANCE (38) (73) (111) A-3.4 1100-0374-INTL TAX (22) (42) (63) A-3.5 1100-0376-TRANSACTIONAL TAX (16) (30) (46) A-3.6 1100-0399-TAX LAW GROUP (26) (50) (76) A-3 Tax Services (144) (289) (433)

A-4.1 1100-0112-SVP TREASURER & STAFF 111 103 215 A-4.2 1100-0113-CASH MANAGEMENT 23 (14) 9 A-4.3 1100-0119-FINANCE DIRECTOR 24 (15) 9 A-4.4 1100-0120-PENS & TRUST INV DIR 20 (12) 7 A-4.5 1100-0224-CORPORATE - CASH MGMT 3 (2) 1 A-4.6 1100-0225-CORP - TTEE & RATE AGNCY - - - A-4.7 1100-0393-CORP ECONOMIC ANALYSIS 0 (0) 0 A-4.8 1100-0052-VP - MERGERS & ACQUISITIONS - - - A-4.9 1100-0392-CORPORATE DEVELOPMENT - - - A-4.10 1100-0059-DEVELOPMENT - REED - - - A-4.11 1100-0060-DEVELOPMENT - SAHAGIAN - - - A-4 Treasury 181 60 240

Department / Cost Center

Sempra Energy Corporate Center



(2009 $000's)

Division: Finance Witness: Bruce A. Folkmann

SDG&E SOCALGAS Change Department / Cost Center


A-5.1 1100-0375-VP - INVESTOR RELATIONS 11 (7) 4 A-5.2 1100-0042-INVESTOR RELATIONS 45 (28) 17 A-5 Investor Relations 56 (35) 21

A-6.1 1100-0298-VP - CORPORATE PLANNING 29 23 52 A-6.2 1100-0299-FIVE-YEAR BUSINESS PLANNING 12 (12) 0 A-6.3 1100-0053-ONE-YEAR BUSINESS PLANNING 5 (5) (0) A-6.4 1100-0326-CORP BUDGETS & REPORTING 9 (9) 0 A-6.5 1100-0342-FINL SYSTEMS 6 (6) 0 A-6 Corporate Planning 60 (8) 52

A-7.1 1100-0010-VP RISK ANALYSIS & MGMT - - - A-7.2 1100-0114-RISK MANAGEMENT 19 (12) 7 A-7.3 1100-0121-ENERGY RISK MGMT VP NA NA - A-7 Risk Management 19 (12) 7

A-8.1 1100-0340-ACCTG & FINANCE ROTATION 36 (23) 13 A-8.2 1100-0344-ACCTG & FIN INTERNSHIP - - - A-8 Financial Leadership Program 36 (23) 13

Change in Allocation 2009-2012 524 (458) 66


Division: A Finance Witness: Bruce Folkmann

Workpaper: A - Esc Recon

This workpaper details the methodology used to escalate the 2012 Forecast stated in 2009 $'s in Testimony and in Workpapers

Department Summaries, A-G, to the 2012 $'s as shown in Testimony and in Workpapers Escalated Department Summaries A-G

A B C D E FLabor/ Standard Total

Standard Non-Standard Total Non-labor Escalated EscalatedCosts Costs Costs Indexes 2012 $'s Costs

(A + B) (A X D) (B + E)A-1 CFO Labor 661$ -$ 661$ 1.0680 706$ 706$ Non-Labor 247 - 247 1.0727 265 265 Total 909 - 909 972 972

A-2 Accounting Services Labor 3,714 - 3,714 1.0680 3,966 3,966 Non-Labor 7,065 - 7,065 1.0727 7,578 7,578 Total 10,778 - 10,778 11,544 11,544

A-3 Tax Services Labor 5,556 - 5,556 1.0680 5,934 5,934 Non-Labor 2,567 - 2,567 1.0727 2,754 2,754 Total 8,123 - 8,123 8,687 8,687

A-4 Treasury Labor 3,162 - 3,162 1.0680 3,377 3,377 Non-Labor 1,879 25,797 27,676 1.0727 2,015 27,812 Total 5,041 25,797 30,838 5,393 31,190

A-5 Investor Relations Labor 1,009 - 1,009 1.0680 1,077 1,077 Non-Labor 760 518 1,278 1.0727 815 1,333 Total 1,769 518 2,287 1,893 2,411

A-6 Corporate Planning Labor 1,726 - 1,726 1.0680 1,843 1,843 Non-Labor 490 - 490 1.0727 526 526 Total 2,216 - 2,216 2,369 2,369

A-7 Risk Management Labor 1,235 - 1,235 1.0680 1,319 1,319 Non-Labor 121 - 121 1.0727 130 130 Total 1,356 - 1,356 1,449 1,449 A-8 Financial Leadership Program Labor 1,231 - 1,231 1.0680 1,315 1,315 Non-Labor 161 - 161 1.0727 172 172 Total 1,392 - 1,392 1,488 1,488

Total Finance Labor 18,294 - 18,294 1.0680 19,538 19,538 Non-Labor 13,290 26,315 39,605 1.0727 14,256 40,571 Total 31,584$ 26,315$ 57,899$ 33,794$ 60,109$

2012 Forecast (in 2009 $'s) 2012 Forecast Escalated


Escalation Reconciliation($000's)



Cost Center: A Finance

Workpaper: A Esc


FTE'S 141 160 161 178 178 169 176 176




Global/Retained 14,651 10,982 10,135 15,248 10,495 15,699 18,194 18,848




Global/Retained 10,645 11,683 14,850 12,332 13,718 13,428 13,017 13,610




Global/Retained 25,296 22,665 24,986 27,580 24,213 29,127 31,211 32,457



Summary of Results(Forecast in Escalated $000's)


Department: A-1 CFO Witness: Bruce Folkmann

Cost Center: 1100-0039-EXECUTIVE VP & CFO

Workpaper: A-1.1


FTE'S 2 2 2 2 2 2 2 2

Labor Costs 730$ 632$ 610$ 644$ 664$ 661$ 661$ 661$ Non-Labor Costs 223 388 797 178 336 247 247 247 Total Costs 953$ 1,020$ 1,407$ 822$ 1,000$ 909$ 909$ 909$

DIRECT ASSIGNMENTS SDG&E -$ 63$ 6$ 0$ -$ -$ -$ -$ So Cal Gas - 78 7 0 - - - -

Subtotal - Utility - 141 13 0 - - - -

Global/Retained - 43 537 5 - - - -

Total Direct Assignments -$ 184$ 550$ 6$ -$ -$ -$ -$

ALLOCATIONS SDG&E 259$ 219$ 225$ 257$ 339$ 398$ 469$ 261$ So Cal Gas 319 266 270 287 344 210 187 259

Subtotal - Utility 579 486 495 543 683 608 656 520

Global/Retained 374 350 361 273 316 301 253 389

Total Allocations 953$ 835$ 857$ 816$ 1,000$ 909$ 909$ 909$

BILLED COSTS SDG&E 259$ 282$ 231$ 257$ 339$ 398$ 469$ 261$ So Cal Gas 319 344 277 287 344 210 187 259


Global/Retained 374 393 899 278 316 301 253 389

Total Billed Costs 953$ 1,020$ 1,407$ 822$ 1,000$ 909$ 909$ 909$






2009 - BASE YEAR 339$ 344$ 316$ 1,000$ 2

(26) (26) (39) (91)

Change in Allocation 2009-2012 (52) (59) 111 -

(78)$ (85)$ 72$ (91)$ -

2012 - TEST YEAR 261$ 259$ 389$ 909$ 2

28.72% 28.50% 42.78% 100.00%

261$ 259$ 389$ 909$

(0) (0) (0) (0)

261$ 259$ 389$ 909$

A FinanceA-1 CFO



1100-0039-EXECUTIVE VP & CFOA-1.1 Recon

Direct Assignments



2012 ALLOCATION METHOD

Avg - CFO

Allocations

2009 included non-recurring Travel expenses.


Department: A-1 CFO Witness: Bruce Folkmann

Cost Center: 1100-0039-EXECUTIVE VP & CFO

Workpaper: A-1.1 Esc


FTE'S 2 2 2 2 2 2 2 2

Labor Costs 730$ 632$ 610$ 644$ 664$ 673$ 690$ 706$ Non-Labor Costs 223 388 797 178 336 252 258 265 Total Costs 953$ 1,020$ 1,407$ 822$ 1,000$ 925$ 948$ 972$

DIRECT ASSIGNMENTS SDG&E -$ 63$ 6$ 0$ -$ -$ -$ -$ So Cal Gas - 78 7 0 - - - -

Subtotal - Utility - 141 13 0 - - - -

Global/Retained 0 43 537 5 - - (0) 0

Total Direct Assignments 0$ 184$ 550$ 6$ -$ -$ (0)$ 0$



Global/Retained 374 350 361 273 316 307 264 416

Total Allocations 953$ 835$ 857$ 816$ 1,000$ 925$ 948$ 972$



Global/Retained 374 393 899 278 316 307 264 416

Total Billed Costs 953$ 1,020$ 1,407$ 822$ 1,000$ 925$ 948$ 972$




Department: A Finance Witness: Bruce Folkmann

Cost Center: A-2 Accounting Services

Workpaper: A-2


FTE'S 40 40 40 45 45 34 35 35


DIRECT ASSIGNMENTS SDG&E 32$ 35$ 141$ 33$ 67$ -$ -$ -$ So Cal Gas 41 106 126 95 129 - - -

Subtotal - Utility 73 140 267 128 196 - - -

Global/Retained 63 (12) 491 873 454 - - -

Total Direct Assignments 137$ 128$ 758$ 1,001$ 649$ -$ -$ -$



Global/Retained 2,515 2,288 2,877 1,865 2,461 2,468 2,345 2,212




Global/Retained 2,578 2,276 3,368 2,738 2,914 2,468 2,345 2,212







2009 - BASE YEAR 3,681$ 4,223$ 2,914$ 10,818$ 45

(211) (299) (341) (850) (10)

(91) (92) (208) (391)

347 321 35 703

192 218 91 500


606$ 56$ (702)$ (40)$ (10)

2012 - TEST YEAR 4,287$ 4,279$ 2,212$ 10,778$ 35

4,287$ 4,279$ 2,213$ 10,778$

(0) (0) (0) (0)

4,287$ 4,279$ 2,212$ 10,778$

$500K non-recurring credit in 2009 by Deloitte for client retention and relief during the financial crisis.

Non-recurring expenses in 2009 for software implementation, unclaimed property and one-time salary expense.

Direct Assignments



Allocations

Labor staffing changes as a result of the reorganization and filling vacancies.

Deloitte external audit fees increase based on expanded business operations.



I CORPORATE CENTER SHARED SERVICESA FinanceA-2 Accounting ServicesA-2 Recon



Cost Center: A-2 Accounting Services

Workpaper: A-2 Esc


FTE'S 40 40 40 45 45 34 35 35




Global/Retained 63 (12) 491 873 454 (0) 0 -

Total Direct Assignments 137$ 128$ 758$ 1,001$ 649$ (0)$ 0$ -$



Global/Retained 2,515 2,288 2,877 1,865 2,461 2,512 2,447 2,369




Global/Retained 2,578 2,276 3,368 2,738 2,914 2,512 2,447 2,369





Department: A-2 Accounting Services Witness: Bruce Folkmann

Cost Center: 1100-0338-SVP - CONTROLLER

Workpaper: A-2.1


FTE'S 2 2 2 2 2 2 2 2

Labor Costs 326$ 428$ 530$ 533$ 560$ 512$ 512$ 512$ Non-Labor Costs 311 498 108 213 156 214 214 214 Total Costs 637$ 925$ 638$ 746$ 716$ 726$ 726$ 726$

DIRECT ASSIGNMENTS SDG&E -$ -$ 1$ -$ -$ -$ -$ -$ So Cal Gas - - (1) - - - - -

Subtotal - Utility - - (0) - - - - -

Global/Retained - (5) 75 73 52 - - -

Total Direct Assignments -$ (5)$ 74$ 73$ 52$ -$ -$ -$



Global/Retained 325 441 357 349 352 352 345 340

Total Allocations 637$ 930$ 564$ 672$ 665$ 726$ 726$ 726$



Global/Retained 325 436 431 422 403 352 345 340

Total Billed Costs 637$ 925$ 638$ 746$ 716$ 726$ 726$ 726$






2009 - BASE YEAR 150$ 163$ 403$ 716$ 2

- - (23) (23)

(10) (11) (24) (45)

18 19 41 78

Change in Allocation 2009-2012 39 19 (58) (1)

46$ 27$ (64)$ 9$ -

2012 - TEST YEAR 196$ 190$ 340$ 726$ 2

27.02% 26.16% 46.81% 100.00%

196$ 190$ 340$ 726$

(0) (0) (0) (0)

196$ 190$ 340$ 726$

Non-recurring labor charge in 2009.



A FinanceA-2 Accounting Services1100-0338-SVP - CONTROLLERA-2.1 Recon

Employee salary charged to Global for specific project in 2009.

Non-recurring refund in 2009 for unclaimed property.

Direct Assignments




Avg - Controller

Allocations



Cost Center: 1100-0338-SVP - CONTROLLER



FTE'S 2 2 2 2 2 2 2 2


DIRECT ASSIGNMENTS SDG&E -$ -$ 1$ -$ -$ -$ -$ -$ So Cal Gas - - (1) - - - - -

Subtotal - Utility - - (0) - - - - -

Global/Retained - (5) 75 73 52 - - -




Global/Retained 325 441 357 349 352 358 360 363




Global/Retained 325 436 431 422 403 358 360 363






Cost Center: 1100-0054-ASSISTANT CONTROLLER - CORP

Workpaper: A-2.2


FTE'S 0 0 0 2 2 2 2 2

Labor Costs -$ -$ -$ 113$ 214$ 244$ 244$ 244$ Non-Labor Costs - - - 7 12 12 12 12 Total Costs -$ -$ -$ 120$ 226$ 256$ 256$ 256$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility - - - - - - - -

Global/Retained - - - - - - - -

Total Direct Assignments -$ -$ -$ -$ -$ -$ -$ -$

ALLOCATIONS SDG&E -$ -$ -$ 47$ 86$ 100$ 102$ 106$ So Cal Gas - - - 55 98 105 106 106

Subtotal - Utility - - - 102 185 205 208 213

Global/Retained - - - 18 41 51 48 43

Total Allocations -$ -$ -$ 120$ 226$ 256$ 256$ 256$

BILLED COSTS SDG&E -$ -$ -$ 47$ 86$ 100$ 102$ 106$ So Cal Gas - - - 55 98 105 106 106


Global/Retained - - - 18 41 51 48 43

Total Billed Costs -$ -$ -$ 120$ 226$ 256$ 256$ 256$






2009 - BASE YEAR 86$ 98$ 41$ 226$ 2

13 13 5 31

Change in Allocation 2009-2012 7 (5) (3) 0

20$ 8$ 3$ 31$ -

2012 - TEST YEAR 106$ 106$ 43$ 256$ 2

41.54% 41.52% 16.94% 100.00%

106$ 106$ 43$ 256$

(0) (0) (0) (0)

106$ 106$ 43$ 256$

A FinanceA-2 Accounting Services



1100-0054-ASSISTANT CONTROLLER - CORPA-2.2 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Filled a partial year vacancy in 2009.



Cost Center: 1100-0054-ASSISTANT CONTROLLER - CORP



FTE'S 0 0 0 2 2 2 2 2

Labor Costs -$ -$ -$ 113$ 214$ 248$ 255$ 261$ Non-Labor Costs - - - 7 12 12 13 13 Total Costs -$ -$ -$ 120$ 226$ 261$ 267$ 274$







Global/Retained - - - 18 41 52 50 46




Global/Retained - - - 18 41 52 50 46






Cost Center: 1100-0044-ASSISTANT CONTROLLER

Workpaper: A-2.3


FTE'S 1 1 1 1 1 0 0 0

Labor Costs 374$ 268$ 210$ 217$ 245$ 54$ -$ -$ Non-Labor Costs 36 26 9 46 43 5 - - Total Costs 410$ 294$ 220$ 263$ 288$ 59$ -$ -$

DIRECT ASSIGNMENTS SDG&E (12)$ (15)$ 2$ -$ 0$ -$ -$ -$ So Cal Gas (55) (14) - - - - - -

Subtotal - Utility (67) (28) 2 - 0 - - -

Global/Retained (7) (31) (0) 3 5 - - -

Total Direct Assignments (74)$ (60)$ 2$ 3$ 5$ -$ -$ -$

ALLOCATIONS SDG&E 168$ 122$ -$ -$ 20$ -$ -$ -$ So Cal Gas 204 152 - - 22 - - -

Subtotal - Utility 372 274 - - 42 - - -

Global/Retained 112 79 218 260 240 59 - -

Total Allocations 484$ 354$ 218$ 260$ 282$ 59$ -$ -$

BILLED COSTS SDG&E 156$ 108$ 2$ -$ 20$ -$ -$ -$ So Cal Gas 149 138 - - 22 - - -

Subtotal - Utility 305 246 2 - 43 - - -

Global/Retained 105 48 218 263 245 59 - -

Total Billed Costs 410$ 294$ 220$ 263$ 288$ 59$ -$ -$






2009 - BASE YEAR 20$ 22$ 245$ 288$ 1

(20) (22) (245) (288) (1)

Change in Allocation 2009-2012 - - - -

(20)$ (22)$ (245)$ (288)$ (1)

2012 - TEST YEAR -$ -$ -$ -$ -

A-2.3 Recon




Cost center eliminated in 2010. Responsibilities merged into cost center 1100-0012.(see Recon workpaper A-2.4)

A FinanceA-2 Accounting Services1100-0044-ASSISTANT CONTROLLER



Cost Center: 1100-0044-ASSISTANT CONTROLLER



FTE'S 1 1 1 1 1 0 0 0


DIRECT ASSIGNMENTS SDG&E (12)$ (15)$ 2$ -$ -$ -$ -$ -$ So Cal Gas (55) (14) - - - - - -

Subtotal - Utility (67) (28) 2 - - - - -

Global/Retained (7) (31) - 3 5 - - -

Total Direct Assignments (74)$ (60)$ 2$ 3$ 5$ -$ -$ -$

ALLOCATIONS SDG&E 168$ 122$ -$ -$ 20$ -$ -$ -$ So Cal Gas 204 152 - - 22 - - -

Subtotal - Utility 372 274 - - 42 - - -

Global/Retained 112 79 218 260 240 60 - -


BILLED COSTS SDG&E 156$ 108$ 2$ -$ 20$ -$ -$ -$ So Cal Gas 149 138 - - 22 - - -


Global/Retained 105 48 218 263 245 60 - -






Cost Center: 1100-0012-CORPORATE ACCT SPECIAL PROJECTS

Workpaper: A-2.4


FTE'S 0 0 0 0 0 2 2 2

Labor Costs -$ -$ -$ -$ -$ 207$ 273$ 273$ Non-Labor Costs - - - - - 24 24 24 Total Costs -$ -$ -$ -$ -$ 231$ 296$ 296$





ALLOCATIONS SDG&E -$ -$ -$ -$ -$ 90$ 118$ 123$ So Cal Gas - - - - - 95 123 123

Subtotal - Utility - - - - - 185 241 246

Global/Retained - - - - - 46 55 50

Total Allocations -$ -$ -$ -$ -$ 231$ 296$ 296$

BILLED COSTS SDG&E -$ -$ -$ -$ -$ 90$ 118$ 123$ So Cal Gas - - - - - 95 123 123



Total Billed Costs -$ -$ -$ -$ -$ 231$ 296$ 296$






2009 - BASE YEAR -$ -$ -$ -$ -

97 110 46 252 2

18 18 7 43

Change in Allocation 2009-2012 8 (5) (3) -

123$ 123$ 50$ 296$ 2

2012 - TEST YEAR 123$ 123$ 50$ 296$ 2

41.54% 41.52% 16.94% 100.00%

123$ 123$ 50$ 296$

(0) (0) (0) (0)

123$ 123$ 50$ 296$




1100-0012-CORPORATE ACCT SPECIAL PROJECTSA-2.4 Recon

Direct Assignments




Multi-Factor Basic

Allocations

New cost center to replace cost center 1100-0345 (see Recon workpaper A-2.5)

Responsibilities merged from cost center 1100-0044. (see Recon workpaper A-2.3)



Cost Center: 1100-0012-CORPORATE ACCT SPECIAL PROJECTS



FTE'S 0 0 0 0 0 2 2 2


















Cost Center: 1100-0345-DIR OF CORP FINL ACCTG

Workpaper: A-2.5


FTE'S 2 2 2 2 2 0 0 0


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ 1$ -$ -$ -$ So Cal Gas - - - - 1 - - -

Subtotal - Utility - - - - 1 - - -


Total Direct Assignments -$ -$ -$ -$ 1$ -$ -$ -$

ALLOCATIONS SDG&E 81$ 83$ 93$ 102$ 96$ 31$ -$ -$ So Cal Gas 98 102 110 118 109 33 - -

Subtotal - Utility 179 185 203 219 205 64 - -

Global/Retained 54 54 61 39 45 16 - -


BILLED COSTS SDG&E 81$ 83$ 93$ 102$ 97$ 31$ -$ -$ So Cal Gas 98 102 110 118 110 33 - -


Global/Retained 54 54 61 39 46 16 - -







2009 - BASE YEAR 97$ 110$ 46$ 252$ 2

(97) (110) (46) (252) (2)


(97)$ (110)$ (46)$ (252)$ (2)

2012 - TEST YEAR -$ -$ -$ -$ -




Cost center replaced by new cost center 1100-0012 (see Recon workpaper A-2.4)

A FinanceA-2 Accounting Services1100-0345-DIR OF CORP FINL ACCTGA-2.5 Recon



Cost Center: 1100-0345-DIR OF CORP FINL ACCTG



FTE'S 2 2 2 2 2 0 0 0








Global/Retained 54 54 61 39 45 16 - -




Global/Retained 54 54 61 39 46 16 - -






Cost Center: 1100-0049-CORPORATE CENTER ACCOUNTING

Workpaper: A-2.6


FTE'S 10 10 12 11 6 6 6 6


DIRECT ASSIGNMENTS SDG&E -$ 1$ 0$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility - 1 0 - - - - -

Global/Retained 4 3 2 - - - - -

Total Direct Assignments 4$ 4$ 2$ -$ -$ -$ -$ -$



Global/Retained 178 172 183 140 122 102 95 86




Global/Retained 182 175 185 140 122 102 95 86







2009 - BASE YEAR 258$ 293$ 122$ 673$ 6

(69) (69) (28) (166)


(47)$ (82)$ (36)$ (166)$ -

2012 - TEST YEAR 210$ 210$ 86$ 507$ 6

41.54% 41.52% 16.94% 100.00%

210$ 210$ 86$ 507$

(0) (0) (0) (0)

210$ 210$ 86$ 507$




1100-0049-CORPORATE CENTER ACCOUNTINGA-2.6 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Full year impact of 2009 staff transfers to new cost center 1100-0051 (see Recon workpaper A-2.7)



Cost Center: 1100-0049-CORPORATE CENTER ACCOUNTING



FTE'S 10 10 12 11 6 6 6 6


DIRECT ASSIGNMENTS SDG&E -$ 1$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility - 1 - - - - - -


Total Direct Assignments 4$ 4$ 2$ -$ -$ -$ -$ -$



Global/Retained 178 172 183 140 122 103 99 92




Global/Retained 182 175 185 140 122 103 99 92






Cost Center: 1100-0051-CORPORATE & GLOBAL ACCTG

Workpaper: A-2.7


FTE'S 0 0 0 0 5 6 6 6

Labor Costs -$ -$ -$ -$ 230$ 477$ 499$ 499$ Non-Labor Costs - - - - 34 14 15 15 Total Costs -$ -$ -$ -$ 264$ 491$ 513$ 513$



Global/Retained - - - - 27 - - -




Global/Retained - - - - 236 245 257 257

Total Allocations -$ -$ -$ -$ 236$ 491$ 513$ 513$



Global/Retained - - - - 264 245 257 257

Total Billed Costs -$ -$ -$ -$ 264$ 491$ 513$ 513$






2009 - BASE YEAR -$ -$ 264$ 264$ 5

69 69 28 166

0 0 83 84 1

Change in Allocation 2009-2012 59 59 (118) -

128$ 128$ (7)$ 250$ 1

2012 - TEST YEAR 128$ 128$ 257$ 513$ 6

25.01% 24.99% 50.00% 100.00%

128$ 128$ 257$ 513$

(0) (0) (0) (0)

128$ 128$ 257$ 513$




1100-0051-CORPORATE & GLOBAL ACCTGA-2.7 Recon

Direct Assignments




Multi-Factor Split

Allocations

Full year impact of 2009 staff transfers from cost center 1100-0049 (see Recon workpaper A-2.6). Transferred staff member from Global to consolidate accounting



Cost Center: 1100-0051-CORPORATE & GLOBAL ACCTG



FTE'S 0 0 0 0 5 6 6 6








Global/Retained - - - - 236 250 268 274




Global/Retained - - - - 264 250 268 274






Cost Center: 1100-0386-SEMPRA FINANCIAL STAFF

Workpaper: A-2.8


FTE'S 3 0 0 0 0 0 0 0

Labor Costs 171$ 135$ 36$ -$ -$ -$ -$ -$ Non-Labor Costs 50 1 - - - - - - Total Costs 221$ 136$ 36$ -$ -$ -$ -$ -$





ALLOCATIONS SDG&E -$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 221 136 36 - - - - -

Total Allocations 221$ 136$ 36$ -$ -$ -$ -$ -$

BILLED COSTS SDG&E -$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 221 136 36 - - - - -

Total Billed Costs 221$ 136$ 36$ -$ -$ -$ -$ -$






2009 - BASE YEAR -$ -$ -$ -$ -

- - - -


-$ -$ -$ -$ -

2012 - TEST YEAR -$ -$ -$ -$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ -$ -$

- - - -

-$ -$ -$ -$




1100-0386-SEMPRA FINANCIAL STAFFA-2.8 Recon

Direct Assignments




Retained

Allocations

Cost center eliminated. No data after 2008.



Cost Center: 1100-0386-SEMPRA FINANCIAL STAFF



FTE'S 3 0 0 0 0 0 0 0

Labor Costs 171$ 135$ 36$ -$ -$ -$ -$ -$ Non-Labor Costs 50 1 - - - - - - Total Costs 221$ 136$ 36$ -$ -$ -$ -$ -$







Global/Retained 221 136 36 - - - - -




Global/Retained 221 136 36 - - - - -






Cost Center: 1100-1346-BANK REC & ESCHEATMENT

Workpaper: A-2.9


FTE'S 8 9 9 9 10 0 0 0




Global/Retained 46 21 3 4 102 - - -

Total Direct Assignments 187$ 189$ 185$ 131$ 246$ -$ -$ -$

ALLOCATIONS SDG&E 84$ 93$ 120$ 203$ 187$ 195$ -$ -$ So Cal Gas 102 115 142 236 212 - - -


Global/Retained 56 60 79 77 93 - - -


BILLED COSTS SDG&E 129$ 141$ 175$ 236$ 229$ 195$ -$ -$ So Cal Gas 198 235 269 331 315 - - -


Global/Retained 103 81 82 81 195 - - -







2009 - BASE YEAR 229$ 315$ 195$ 738$ 10

(229) (315) (195) (738) (10)


(229)$ (315)$ (195)$ (738)$ (10)

2012 - TEST YEAR -$ -$ -$ -$ -





Cost center eliminated in 2010. Responsibilities transferred to the Utilities.

1100-1346-BANK REC & ESCHEATMENTA-2.9 Recon



Cost Center: 1100-1346-BANK REC & ESCHEATMENT



FTE'S 8 9 9 9 10 0 0 0








Global/Retained 56 60 79 77 93 - - -




Global/Retained 103 81 82 81 195 - - -






Cost Center: 1100-0390-SOX COMPLIANCE

Workpaper: A-2.10


FTE'S 0 1 1 3 3 3 3 3








Global/Retained 16 25 28 41 71 80 75 68




Global/Retained 16 25 28 41 244 80 75 68







2009 - BASE YEAR 174$ 197$ 244$ 615$ 3

(20) (23) (171) (215)


(8)$ (31)$ (176)$ (215)$ -

2012 - TEST YEAR 166$ 166$ 68$ 400$ 3

41.54% 41.52% 16.94% 100.00%

166$ 166$ 68$ 400$

(0) (0) (0) (0)

166$ 166$ 68$ 400$




1100-0390-SOX COMPLIANCEA-2.10 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Non-recurring computer software implementation in 2009.



Cost Center: 1100-0390-SOX COMPLIANCE



FTE'S 0 1 1 3 3 3 3 3








Global/Retained 16 25 28 41 71 82 78 72




Global/Retained 16 25 28 41 244 82 78 72






Cost Center: 1100-0347-ACCOUNTING RESEARCH

Workpaper: A-2.11


FTE'S 3 3 3 4 3 2 3 3








Global/Retained 54 49 94 83 79 61 74 67




Global/Retained 54 49 94 83 79 61 74 67







2009 - BASE YEAR 167$ 189$ 79$ 435$ 3

(15) (15) (6) (37)


(1)$ (24)$ (11)$ (37)$ -

2012 - TEST YEAR 165$ 165$ 67$ 398$ 3

41.54% 41.52% 16.94% 100.00%

165$ 165$ 67$ 398$

(0) (0) (0) (0)

165$ 165$ 67$ 398$




1100-0347-ACCOUNTING RESEARCHA-2.11 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Full year impact of staff reduction mid-year 2009.



Cost Center: 1100-0347-ACCOUNTING RESEARCH



FTE'S 3 3 3 4 3 2 3 3








Global/Retained 54 49 94 83 79 62 78 72




Global/Retained 54 49 94 83 79 62 78 72






Cost Center: 1100-0047-FINANCIAL REPORTING DIREC

Workpaper: A-2.12


FTE'S 2 3 2 2 2 2 2 2


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ 1$ -$ -$ -$ So Cal Gas - - - - - - - -






Global/Retained 55 61 88 36 86 58 54 49




Global/Retained 55 61 88 36 86 58 54 49







2009 - BASE YEAR 184$ 207$ 86$ 478$ 2

(78) (77) (31) (187)


(63)$ (86)$ (37)$ (187)$ -

2012 - TEST YEAR 121$ 121$ 49$ 291$ 2

41.54% 41.52% 16.94% 100.00%

121$ 121$ 49$ 291$

(0) (0) (0) (0)

121$ 121$ 49$ 291$




1100-0047-FINANCIAL REPORTING DIRECA-2.12 Recon

Direct Assignments




Multi-Factor Basic

Allocations




Cost Center: 1100-0047-FINANCIAL REPORTING DIREC



FTE'S 2 3 2 2 2 2 2 2








Global/Retained 55 61 88 36 86 59 57 53




Global/Retained 55 61 88 36 86 59 57 53






Cost Center: 1100-0048-FINANCIAL REPORTING

Workpaper: A-2.13


FTE'S 9 9 8 9 9 9 9 9








Global/Retained 155 157 181 117 147 174 162 147




Global/Retained 155 157 181 117 147 174 162 147







2009 - BASE YEAR 312$ 354$ 147$ 813$ 9

23 23 9 54


48$ 6$ (0)$ 54$ -

2012 - TEST YEAR 360$ 360$ 147$ 867$ 9

41.54% 41.52% 16.94% 100.00%

360$ 360$ 147$ 867$

(0) (0) (0) (0)

360$ 360$ 147$ 867$




1100-0048-FINANCIAL REPORTINGA-2.13 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Contract labor to manage seasonal workload and expected vacancies.



Cost Center: 1100-0048-FINANCIAL REPORTING



FTE'S 9 9 8 9 9 9 9 9








Global/Retained 155 157 181 117 147 177 169 157




Global/Retained 155 157 181 117 147 177 169 157






Cost Center: 1100-0219-FINANCIAL REPORTING D&T FEES

Workpaper: A-2.14


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 5,586 4,944 6,739 5,498 5,321 6,090 6,303 6,524 Total Costs 5,586$ 4,944$ 6,739$ 5,498$ 5,321$ 6,090$ 6,303$ 6,524$

DIRECT ASSIGNMENTS SDG&E -$ -$ 83$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility - - 83 - - - - -

Global/Retained 21 - 411 793 95 - - -

Total Direct Assignments 21$ -$ 495$ 793$ 95$ -$ -$ -$



Global/Retained 1,288 1,054 1,552 704 948 1,221 1,179 1,105




Global/Retained 1,309 1,054 1,963 1,497 1,042 1,221 1,179 1,105







2009 - BASE YEAR 2,004$ 2,275$ 1,042$ 5,321$ -

347 321 35 703

192 218 91 500


706$ 434$ 63$ 1,203$ -

2012 - TEST YEAR 2,710$ 2,709$ 1,105$ 6,524$ -

41.54% 41.52% 16.94% 100.00%

2,710$ 2,709$ 1,105$ 6,524$

- - - -

2,710$ 2,709$ 1,105$ 6,524$




1100-0219-FINANCIAL REPORTING D&T FEESA-2.14 Recon

Direct Assignments

Deloitte external audit fees increase based on expanded business operations.

$500K non-recurring credit in 2009 by Deloitte for client retention and relief during the financial crisis.




Multi-Factor Basic

Allocations



Cost Center: 1100-0219-FINANCIAL REPORTING D&T FEES



FTE'S 0 0 0 0 0 0 0 0




Global/Retained 21 - 411 793 95 - - -




Global/Retained 1,288 1,054 1,552 704 948 1,244 1,231 1,185




Global/Retained 1,309 1,054 1,963 1,497 1,042 1,244 1,231 1,185






Cost Center: A-3 Tax Services

Workpaper: A-3


FTE'S 46 53 49 55 54 54 54 54


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas -$ -$ -$ 33$ 3$ -$ -$ -$

Subtotal - Utility - - - 33 3 - - -

Global/Retained 166$ 747$ 340$ 1,429$ 332$ -$ -$ -$




Global/Retained 4,028 3,797 5,354 4,034 4,188 4,946 4,888 4,866




Global/Retained 4,194 4,544 5,694 5,463 4,519 4,946 4,888 4,866







2009 - BASE YEAR 1,738$ 1,791$ 4,519$ 8,048$ 54

(1) (3) (57) (60)

(18) (17) (284) (318)

17 16 49 82

86 80 205 370


(60)$ (212)$ 347$ 75$ -

2012 - TEST YEAR 1,678$ 1,579$ 4,866$ 8,123$ 54

1,678$ 1,579$ 4,866$ 8,123$

(0) (0) (0) (1)

1,678$ 1,579$ 4,866$ 8,123$

Software maintenance fees on new tax system planned in 2012. Contract labor to manage seasonal workload peaks and expected vacancies.

Direct Assignments



Allocations

Impact of staff transfers within Tax Services; no overall increase in FTE's. Non-recurring direct charged Consulting and Labor costs in 2009.



I CORPORATE CENTER SHARED SERVICESA FinanceA-3 Tax ServicesA-3 Recon



Cost Center: A-3 Tax Services

Workpaper: A-3 Esc


FTE'S 46 53 49 55 54 54 54 54


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - 33 3 - - -


Global/Retained 166 747 340 1,429 332 - - -




Global/Retained 4,028 3,797 5,354 4,034 4,188 5,034 5,100 5,204




Global/Retained 4,194 4,544 5,694 5,463 4,519 5,034 5,100 5,204





Department: A-3 Tax Services Witness: Bruce Folkmann

Cost Center: 1100-0046-VP OF CORPORATE TAX

Workpaper: A-3.1


FTE'S 0 0 0 4 1 4 4 4

Labor Costs -$ -$ -$ 763$ 650$ 535$ 589$ 589$ Non-Labor Costs - - - 292 138 239 239 239 Total Costs -$ -$ -$ 1,054$ 788$ 773$ 827$ 827$



Global/Retained - - - 19 - - - -

Total Direct Assignments -$ -$ -$ 19$ -$ -$ -$ -$



Global/Retained - - - 488 433 467 498 496

Total Allocations -$ -$ -$ 1,036$ 788$ 773$ 827$ 827$



Global/Retained - - - 506 433 467 498 496

Total Billed Costs -$ -$ -$ 1,054$ 788$ 773$ 827$ 827$






2009 - BASE YEAR 172$ 183$ 433$ 788$ 1

8 8 24 40 3

Change in Allocation 2009-2012 (9) (30) 39 (0)

(1)$ (22)$ 63$ 40$ 3

2012 - TEST YEAR 171$ 161$ 496$ 827$ 4

(0)$ (0)$ (0)$ 20.66% 19.43% 59.90% 100.00%

171$ 161$ 496$ 827$

(0) (0) (0) (0)

171$ 161$ 496$ 827$

A FinanceA-3 Tax Services



1100-0046-VP OF CORPORATE TAXA-3.1 Recon

Direct Assignments




Causal - Tax Services

Allocations

Impact of staff transfers within Tax Services; no overall increase in FTE's. (see Recon workpaper Dept A-3)



Cost Center: 1100-0046-VP OF CORPORATE TAX



FTE'S 0 0 0 4 1 4 4 4








Global/Retained - - - 488 433 475 519 530




Global/Retained - - - 506 433 475 519 530






Cost Center: 1100-0045-CORPORATE TAX ACCTG & SYSTEMS

Workpaper: A-3.2


FTE'S 13 18 8 15 16 11 11 11

Labor Costs 1,200$ 1,406$ 1,087$ 1,107$ 1,335$ 1,025$ 950$ 950$ Non-Labor Costs 517 983 1,083 805 380 305 299 299 Total Costs 1,718$ 2,390$ 2,171$ 1,912$ 1,715$ 1,330$ 1,249$ 1,249$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - 33 - - - -

Subtotal - Utility - - - 33 - - - -

Global/Retained 25 54 234 9 - - - -

Total Direct Assignments 25$ 54$ 234$ 42$ -$ -$ -$ -$

ALLOCATIONS SDG&E 374$ 820$ 450$ 484$ 388$ 269$ 255$ 258$ So Cal Gas 455 1,012 531 505 398 258 242 243

Subtotal - Utility 829 1,832 982 990 785 527 497 501

Global/Retained 864 504 955 880 930 803 752 748


BILLED COSTS SDG&E 374$ 820$ 450$ 484$ 388$ 269$ 255$ 258$ So Cal Gas 455 1,012 531 538 398 258 242 243

Subtotal - Utility 829 1,832 982 1,022 785 527 497 501

Global/Retained 889 558 1,189 889 930 803 752 748







2009 - BASE YEAR 388$ 398$ 930$ 1,715$ 16

(96) (91) (279) (466) (5)


(130)$ (155)$ (181)$ (466)$ (5)

2012 - TEST YEAR 258$ 243$ 748$ 1,249$ 11

(0)$ (0)$ (0)$ 20.66% 19.43% 59.90% 100.00%

258$ 243$ 748$ 1,249$

(0) (0) (0) (0)

258$ 243$ 748$ 1,249$




1100-0045-CORPORATE TAX ACCTG & SYSTEMSA-3.2 Recon

Direct Assignments





Allocations




Cost Center: 1100-0045-CORPORATE TAX ACCTG & SYSTEMS



FTE'S 13 18 8 15 16 11 11 11

Labor Costs 1,200$ 1,406$ 1,087$ 1,107$ 1,335$ 1,043$ 991$ 1,014$ Non-Labor Costs 517 983 1,083 805 380 310 313 321 Total Costs 1,718$ 2,390$ 2,171$ 1,912$ 1,715$ 1,354$ 1,303$ 1,336$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - 33 - - - -



Total Direct Assignments 25$ 54$ 234$ 42$ -$ -$ -$ -$

ALLOCATIONS SDG&E 374$ 820$ 450$ 484$ 388$ 274$ 266$ 276$ So Cal Gas 455 1,012 531 505 398 262 253 260

Subtotal - Utility 829 1,832 982 990 785 536 519 536

Global/Retained 864 504 955 880 930 817 784 800


BILLED COSTS SDG&E 374$ 820$ 450$ 484$ 388$ 274$ 266$ 276$ So Cal Gas 455 1,012 531 538 398 262 253 260

Subtotal - Utility 829 1,832 982 1,022 785 536 519 536

Global/Retained 889 558 1,189 889 930 817 784 800






Cost Center: 1100-0373-DOMESTIC TAX COMPLIANCE

Workpaper: A-3.3


FTE'S 11 12 20 14 19 19 19 19

Labor Costs 929$ 986$ 1,369$ 1,286$ 1,448$ 1,779$ 1,779$ 1,779$ Non-Labor Costs 1,446 763 295 380 499 564 558 558 Total Costs 2,375$ 1,748$ 1,664$ 1,666$ 1,947$ 2,344$ 2,338$ 2,338$





ALLOCATIONS SDG&E 1,070$ 735$ 750$ 429$ 440$ 475$ 477$ 483$ So Cal Gas 1,304 899 914 447 451 454 454 454

Subtotal - Utility 2,375 1,634 1,664 876 892 928 931 937

Global/Retained - 114 - 779 1,056 1,415 1,407 1,400


BILLED COSTS SDG&E 1,070$ 735$ 750$ 429$ 440$ 475$ 477$ 483$ So Cal Gas 1,304 899 914 447 451 454 454 454

Subtotal - Utility 2,375 1,634 1,664 876 892 928 931 937

Global/Retained - 114 - 790 1,056 1,415 1,407 1,400







2009 - BASE YEAR 440$ 451$ 1,056$ 1,947$ 19

64 60 185 308

17 16 49 82


43$ 3$ 345$ 390$ -

2012 - TEST YEAR 483$ 454$ 1,400$ 2,338$ 19

(0)$ (0)$ (0)$

20.66% 19.43% 59.90% 100.00%

483$ 454$ 1,401$ 2,338$

(0) (0) (0) (0)

483$ 454$ 1,400$ 2,338$




1100-0373-DOMESTIC TAX COMPLIANCEA-3.3 Recon

Direct Assignments





Allocations

Full year impact of 2009 transfers of staff within Tax Services. (see Recon workpaper Dept A-3).Software maintenance fees on new tax system planned in 2012.



Cost Center: 1100-0373-DOMESTIC TAX COMPLIANCE



FTE'S 11 12 20 14 19 19 19 19

Labor Costs 929$ 986$ 1,369$ 1,286$ 1,448$ 1,810$ 1,856$ 1,900$ Non-Labor Costs 1,446 763 295 380 499 575 583 599 Total Costs 2,375$ 1,748$ 1,664$ 1,666$ 1,947$ 2,385$ 2,439$ 2,499$





ALLOCATIONS SDG&E 1,070$ 735$ 750$ 429$ 440$ 483$ 498$ 516$ So Cal Gas 1,304 899 914 447 451 462 473 486

Subtotal - Utility 2,375 1,634 1,664 876 892 945 971 1,002

Global/Retained - 114 - 779 1,056 1,440 1,468 1,497


BILLED COSTS SDG&E 1,070$ 735$ 750$ 429$ 440$ 483$ 498$ 516$ So Cal Gas 1,304 899 914 447 451 462 473 486

Subtotal - Utility 2,375 1,634 1,664 876 892 945 971 1,002

Global/Retained 0 114 - 790 1,056 1,440 1,468 1,497






Cost Center: 1100-0374-INTL TAX

Workpaper: A-3.4


FTE'S 14 13 7 5 6 7 7 7

Labor Costs 1,375$ 1,307$ 843$ 791$ 799$ 802$ 770$ 770$ Non-Labor Costs 1,309 2,406 2,555 1,711 572 957 957 957 Total Costs 2,684$ 3,712$ 3,398$ 2,502$ 1,371$ 1,759$ 1,727$ 1,727$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - 2 - - -


Global/Retained 111 663 (260) 1,016 259 - - -

Total Direct Assignments 111$ 663$ (260)$ 1,016$ 261$ -$ -$ -$

ALLOCATIONS SDG&E -$ 162$ 198$ 385$ 251$ 356$ 353$ 357$ So Cal Gas - 201 233 402 257 341 335 336

Subtotal - Utility - 362 431 787 508 697 688 693

Global/Retained 2,572 2,687 3,227 700 602 1,062 1,039 1,035


BILLED COSTS SDG&E -$ 162$ 198$ 385$ 251$ 356$ 353$ 357$ So Cal Gas - 201 233 402 259 341 335 336


Global/Retained 2,684 3,350 2,967 1,715 861 1,062 1,039 1,035







2009 - BASE YEAR 251$ 259$ 861$ 1,371$ 6

86 80 205 370 -

(213) (213)

41 39 119 199 1


106$ 77$ 174$ 356$ 1

2012 - TEST YEAR 357$ 336$ 1,035$ 1,727$ 7 -0.054 -0.054 -0.432

20.66% 19.43% 59.90% 100.00%

357$ 336$ 1,035$ 1,727$

(0) (0) (0) (0)

357$ 336$ 1,035$ 1,727$

Non-recurring consulting costs in 2009 related to Global projects.



A FinanceA-3 Tax Services1100-0374-INTL TAXA-3.4 Recon

Contract labor to manage seasonal workload peaks and expected vacancies.


Direct Assignments





Allocations



Cost Center: 1100-0374-INTL TAX



FTE'S 14 13 7 5 6 7 7 7

Labor Costs 1,375$ 1,307$ 843$ 791$ 799$ 816$ 803$ 822$ Non-Labor Costs 1,309 2,406 2,555 1,711 572 975 999 1,027 Total Costs 2,684$ 3,712$ 3,398$ 2,502$ 1,371$ 1,791$ 1,802$ 1,849$



Global/Retained 111 663 (260) 1,016 259 - - -

Total Direct Assignments 111$ 663$ (260)$ 1,016$ 261$ -$ -$ -$



Global/Retained 2,572 2,687 3,227 700 602 1,081 1,085 1,108




Global/Retained 2,684 3,350 2,967 1,715 861 1,081 1,085 1,108






Cost Center: 1100-0376-TRANSACTIONAL TAX

Workpaper: A-3.5


FTE'S 8 10 7 9 8 8 8 8

Labor Costs 668$ 749$ 756$ 793$ 750$ 762$ 762$ 762$ Non-Labor Costs 545 184 160 371 90 116 116 116 Total Costs 1,213$ 933$ 916$ 1,163$ 840$ 878$ 878$ 878$



Global/Retained 30 30 - 139 28 - - -

Total Direct Assignments 30$ 30$ -$ 139$ 29$ -$ -$ -$



Global/Retained 592 492 451 482 440 530 528 526

Total Allocations 1,183$ 903$ 916$ 1,025$ 811$ 878$ 878$ 878$



Global/Retained 621 522 451 621 467 530 528 526

Total Billed Costs 1,213$ 933$ 916$ 1,163$ 840$ 878$ 878$ 878$






2009 - BASE YEAR 183$ 190$ 467$ 840$ 8

14 11 32 57

(19) (19)


(2)$ (19)$ 58$ 38$ -

2012 - TEST YEAR 181$ 171$ 526$ 878$ 8

(0)$ (0)$ (0)$

20.66% 19.43% 59.90% 100.00%

181$ 171$ 526$ 878$

(0) (0) (0) (0)

181$ 171$ 526$ 878$




1100-0376-TRANSACTIONAL TAXA-3.5 Recon

Direct Assignments





Allocations

Full year impact of 2009 staff transfers within Tax Services. (see Recon workpaper Dept A-3)Non-recurring labor expenses related to the RBS JV within Sempra Global.



Cost Center: 1100-0376-TRANSACTIONAL TAX



FTE'S 8 10 7 9 8 8 8 8

Labor Costs 668$ 749$ 756$ 793$ 750$ 775$ 794$ 813$ Non-Labor Costs 545 184 160 371 90 118 121 124 Total Costs 1,213$ 933$ 916$ 1,163$ 840$ 893$ 916$ 938$



Global/Retained 30 30 - 139 28 - - -




Global/Retained 592 492 451 482 440 539 551 562

Total Allocations 1,183$ 903$ 916$ 1,025$ 811$ 893$ 916$ 938$



Global/Retained 621 522 451 621 467 539 551 562

Total Billed Costs 1,213$ 933$ 916$ 1,163$ 840$ 893$ 916$ 938$





Cost Center: 1100-0399-TAX LAW GROUP

Workpaper: A-3.6


FTE'S 0 0 7 8 4 5 5 5

Labor Costs -$ -$ 574$ 801$ 889$ 706$ 706$ 706$ Non-Labor Costs - - 1,255 931 499 400 397 397 Total Costs -$ -$ 1,829$ 1,732$ 1,387$ 1,107$ 1,104$ 1,104$



Global/Retained - - 366 237 45 - - -

Total Direct Assignments -$ -$ 366$ 237$ 45$ -$ -$ -$

ALLOCATIONS SDG&E -$ -$ 340$ 387$ 304$ 224$ 225$ 228$ So Cal Gas - - 402 404 311 214 214 214

Subtotal - Utility - - 742 791 615 438 439 442

Global/Retained - - 720 704 728 668 664 661

Total Allocations -$ -$ 1,462$ 1,496$ 1,342$ 1,107$ 1,104$ 1,104$

BILLED COSTS SDG&E -$ -$ 340$ 387$ 304$ 224$ 225$ 228$ So Cal Gas - - 402 404 311 214 214 214


Global/Retained - - 1,087 941 773 668 664 661

Total Billed Costs -$ -$ 1,829$ 1,732$ 1,387$ 1,107$ 1,104$ 1,104$






2009 - BASE YEAR 304$ 311$ 773$ 1,387$ 4

(32) (30) (137) (199) 1

(18) (17) (51) (85)


(76)$ (97)$ (112)$ (284)$ 1

2012 - TEST YEAR 228$ 214$ 661$ 1,104$ 5

(0)$ (0)$ (0)$

20.66% 19.43% 59.90% 100.00%

228$ 214$ 661$ 1,104$

(0) (0) (0) (0)

228$ 214$ 661$ 1,104$




1100-0399-TAX LAW GROUPA-3.6 Recon

Direct Assignments





Allocations

Full year impact of 2009 staff transfers within Tax Services (see Recon workpaper Dept A-3)

Non-recurring consulting expenses in 2009.



Cost Center: 1100-0399-TAX LAW GROUP



FTE'S 0 0 7 8 4 5 5 5

Labor Costs -$ -$ 574$ 801$ 889$ 719$ 737$ 754$ Non-Labor Costs - - 1,255 931 499 408 415 426 Total Costs -$ -$ 1,829$ 1,732$ 1,387$ 1,126$ 1,151$ 1,180$



Global/Retained - - 366 237 45 - - -




Global/Retained - - 720 704 728 680 693 707

Total Allocations -$ -$ 1,462$ 1,496$ 1,342$ 1,126$ 1,151$ 1,180$



Global/Retained - - 1,087 941 773 680 693 707

Total Billed Costs -$ -$ 1,829$ 1,732$ 1,387$ 1,126$ 1,151$ 1,180$





Cost Center: A-4 Treasury

Workpaper: A-4


FTE'S 16 29 31 33 31 28 29 29




Global/Retained 13,525 9,661 8,584 12,735 9,559 15,498 17,987 18,637


ALLOCATIONS SDG&E 737$ 775$ 731$ 790$ 936$ 1,033$ 1,062$ 1,104$ So Cal Gas 894 962 867 918 1,056 1,091 1,099 1,103


Global/Retained 1,806 3,575 4,799 4,667 4,939 3,831 3,230 3,202




Global/Retained 15,331 13,235 13,383 17,402 14,498 19,328 21,217 21,839







2009 - BASE YEAR 3,750$ 3,512$ 14,498$ 21,761$ 31

62 63 13,443 13,568 (2)

(32) (34) (182) (247)

1,070 1,076 8,127 10,273

(1,190) 481 691 (17)


91$ 1,646$ 21,839$ 23,576$ (2)

2012 - TEST YEAR 3,841$ 5,159$ 21,839$ 30,838$ 29

1,104$ 1,103$ 3,202$ 5,409$

2,737 4,056 18,636 25,429

3,841$ 5,159$ 21,839$ 30,838$

Direct Assignments


A-4 TreasuryA-4 Recon


Allocations

Labor staffing changes as a result of the reorganization, retirements and filling vacancies.

Fees for renewing lines of credit.



Bank and agency fees associated with other debt. (see direct charges in Recon workpapers A-4.5 and A-4.6)

I CORPORATE CENTER SHARED SERVICES

Non-recurring expenses in 2009 for software and employee relocation.

A Finance



Cost Center: A-4 Treasury

Workpaper: A-4 Esc


FTE'S 16 29 31 33 31 28 29 29




Global/Retained 13,525 9,661 8,584 12,735 9,559 15,498 17,989 18,640


ALLOCATIONS SDG&E 737$ 775$ 731$ 790$ 936$ 1,052$ 1,108$ 1,180$ So Cal Gas 894 962 867 918 1,056 1,110 1,147 1,180


Global/Retained 1,806 3,575 4,799 4,667 4,939 3,887 3,347 3,387




Global/Retained 15,331 13,235 13,383 17,402 14,498 19,385 21,336 22,027





Department: A-4 Treasury Witness: Bruce Folkmann

Cost Center: 1100-0112-SVP TREASURER & STAFF

Workpaper: A-4.1


FTE'S 2 2 2 2 2 2 2 2


DIRECT ASSIGNMENTS SDG&E -$ -$ 2$ -$ -$ -$ -$ -$ So Cal Gas - - 2 - - - - -


Global/Retained - 180 37 - - - - -

Total Direct Assignments -$ 180$ 41$ -$ -$ -$ -$ -$



Global/Retained 128 126 457 410 441 220 201 195




Global/Retained 128 306 493 410 441 220 201 195







2009 - BASE YEAR 58$ 65$ 441$ 564$ 2

(21) (21) (31) (74)


90$ 82$ (246)$ (74)$ -

2012 - TEST YEAR 147$ 147$ 195$ 490$ 2

30.08% 30.07% 39.85% 100.00%

147$ 147$ 195$ 490$

(0) (0) (0) (0)

147$ 147$ 195$ 490$

A FinanceA-4 Treasury



1100-0112-SVP TREASURER & STAFFA-4.1 Recon

Direct Assignments




Avg - Treasurer

Allocations

Costs for annual banker's conference to be reduced in future years.



Cost Center: 1100-0112-SVP TREASURER & STAFF



FTE'S 2 2 2 2 2 2 2 2




Global/Retained - 180 37 - - - - -

Total Direct Assignments -$ 180$ 41$ -$ -$ -$ -$ -$



Global/Retained 128 126 457 410 441 223 210 209




Global/Retained 128 306 493 410 441 223 210 209






Cost Center: 1100-0113-CASH MANAGEMENT

Workpaper: A-4.2


FTE'S 6 6 6 7 8 8 8 8








Global/Retained 128 110 123 85 130 155 145 131




Global/Retained 128 110 123 85 138 155 145 131







2009 - BASE YEAR 277$ 314$ 138$ 729$ 8

36 38 8 82

(14) (16) (7) (37)


45$ 7$ (8)$ 45$ -

2012 - TEST YEAR 321$ 321$ 131$ 773$ 8

41.54% 41.52% 16.94% 100.00%

321$ 321$ 131$ 773$

(0) (0) (0) (0)

321$ 321$ 131$ 773$




1100-0113-CASH MANAGEMENTA-4.2 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Full year impact of vacancy filled in mid-2009.Non-recurring software implementation fees in 2009.



Cost Center: 1100-0113-CASH MANAGEMENT



FTE'S 6 6 6 7 8 8 8 8








Global/Retained 128 110 123 85 130 158 151 140




Global/Retained 128 110 123 85 138 158 151 140






Cost Center: 1100-0119-FINANCE DIRECTOR

Workpaper: A-4.3


FTE'S 5 6 5 5 5 6 6 6




Global/Retained - - 25 - - - - -

Total Direct Assignments -$ -$ 26$ -$ -$ -$ -$ -$



Global/Retained 158 130 154 90 134 156 147 133




Global/Retained 158 130 179 90 134 156 147 133







2009 - BASE YEAR 284$ 323$ 134$ 741$ 5

18 18 7 43 1


42$ 3$ (1)$ 43$ 1

2012 - TEST YEAR 326$ 326$ 133$ 785$ 6

41.54% 41.52% 16.94% 100.00%

326$ 326$ 133$ 785$

(0) (0) (0) (0)

326$ 326$ 133$ 785$




1100-0119-FINANCE DIRECTORA-4.3 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Partial year vacancy filled in 2010.



Cost Center: 1100-0119-FINANCE DIRECTOR



FTE'S 5 6 5 5 5 6 6 6








Global/Retained 158 130 154 90 134 159 153 142




Global/Retained 158 130 179 90 134 159 153 142






Cost Center: 1100-0120-PENS & TRUST INV DIR

Workpaper: A-4.4


FTE'S 3 3 3 3 2 3 3 3




Global/Retained - 21 - - - - - -

Total Direct Assignments -$ 21$ -$ -$ -$ -$ -$ -$



Global/Retained 66 83 102 125 111 135 126 114




Global/Retained 66 104 102 125 111 135 126 114







2009 - BASE YEAR 235$ 267$ 111$ 612$ 2

12 12 5 30

13 13 5 31 1


45$ 13$ 3$ 61$ 1

2012 - TEST YEAR 280$ 280$ 114$ 674$ 3

41.54% 41.52% 16.94% 100.00%

280$ 280$ 114$ 674$

(0) (0) (0) (0)

280$ 280$ 114$ 674$

Partial year vacancy filled in 2010.



A FinanceA-4 Treasury1100-0120-PENS & TRUST INV DIRA-4.4 Recon

Enhancement and ongoing maintenance of risk management software.

Direct Assignments




Multi-Factor Basic

Allocations



Cost Center: 1100-0120-PENS & TRUST INV DIR



FTE'S 3 3 3 3 2 3 3 3




Global/Retained - 21 - - - - - -




Global/Retained 66 83 102 125 111 138 132 122




Global/Retained 66 104 102 125 111 138 132 122






Cost Center: 1100-0224-CORPORATE - CASH MGMT

Workpaper: A-4.5


FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E 1,029$ 622$ 613$ 944$ 1,956$ 1,891$ 2,308$ 2,308$ So Cal Gas 2,118 1,782 1,709 1,867 2,050 2,841 3,258 3,258


Global/Retained 10,832 6,152 6,138 11,274 5,906 12,006 14,060 14,060


ALLOCATIONS SDG&E 17$ 65$ (21)$ 82$ 41$ -$ -$ -$ So Cal Gas 20 81 (25) 96 46 - - -

Subtotal - Utility 37 146 (46) 178 87 - - -

Global/Retained 11 42 (12) 31 19 - - -

Total Allocations 49$ 188$ (58)$ 210$ 106$ -$ -$ -$

BILLED COSTS SDG&E 1,046$ 687$ 592$ 1,026$ 1,997$ 1,891$ 2,308$ 2,308$ So Cal Gas 2,139 1,863 1,685 1,963 2,096 2,841 3,258 3,258


Global/Retained 10,843 6,194 6,126 11,306 5,925 12,006 14,060 14,060







2009 - BASE YEAR 1,997$ 2,096$ 5,925$ 10,018$ -

1,070 1,076 0 2,146

(725) - - (725)

(37) 88 9 60

- - 8,127 8,127


311$ 1,162$ 8,135$ 9,608$ -

2012 - TEST YEAR 2,308$ 3,258$ 14,060$ 19,626$ -

41.54% 41.52% 16.94% 100.00%

-$ -$ -$ -$

2,308 3,258 14,060 19,626

2,308$ 3,258$ 14,060$ 19,626$

Direct Assignment DetailsBank Services Charges 450$ 1,400$ 150$ 2,000$ Line of Credit Fees 1,858 1,858 13,910 17,626

2,308$ 3,258$ 14,060$ 19,626$

1100-0224-CORPORATE - CASH MGMTA-4.5 Recon




Fees for renewal of line of credit at the Utilities, including expansion of line from $600 million to $800 million.

Change in bank service charges from 2009 actuals.

Direct Assignments




Multi-Factor Basic

Allocations

Fees for renewal of lines of credit totaling $3.0 billion for Global.

One time facility fee for Letter of Credit in 2009.



Cost Center: 1100-0224-CORPORATE - CASH MGMT



FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E 1,029$ 622$ 613$ 944$ 1,956$ 1,891$ 2,308$ 2,308$ So Cal Gas 2,118 1,782 1,709 1,867 2,050 2,841 3,258 3,258


Global/Retained 10,832 6,152 6,138 11,274 5,906 12,006 14,060 14,060


ALLOCATIONS SDG&E 17$ 65$ (21)$ 82$ 41$ -$ -$ -$ So Cal Gas 20 81 (25) 96 46 - - -

Subtotal - Utility 37 146 (46) 178 87 - - -

Global/Retained 11 42 (12) 31 19 - - -

Total Allocations 49$ 188$ (58)$ 210$ 106$ -$ -$ -$

BILLED COSTS SDG&E 1,046$ 687$ 592$ 1,026$ 1,997$ 1,891$ 2,308$ 2,308$ So Cal Gas 2,139 1,863 1,685 1,963 2,096 2,841 3,258 3,258


Global/Retained 10,843 6,194 6,126 11,306 5,925 12,006 14,060 14,060






Cost Center: 1100-0225-CORP - TTEE & RATE AGNCY

Workpaper: A-4.6


FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E 1,222$ 816$ 451$ 394$ 857$ 1,118$ 1,423$ 429$ So Cal Gas 206 304 143 245 405 547 754 798

Subtotal - Utility 1,428 1,120 594 639 1,261 1,665 2,177 1,227

Global/Retained 2,693 2,355 1,871 1,417 3,458 3,492 3,877 4,527




Global/Retained 1,315 945 975 986 945 636 540 558

Total Allocations 1,315$ 945$ 975$ 986$ 945$ 636$ 540$ 558$

BILLED COSTS SDG&E 1,222$ 816$ 451$ 394$ 857$ 1,118$ 1,423$ 429$ So Cal Gas 206 304 143 245 405 547 754 798


Global/Retained 4,008 3,299 2,847 2,403 4,402 4,128 4,417 5,084







2009 - BASE YEAR 857$ 405$ 4,402$ 5,663$ -

52 16 22 90

- 274 376 650

- 103 576 680

(310) - - (310)

(170) - - (170)

- - (27) (27)

- - (265) (265)


(428)$ 393$ 682$ 648$ -

2012 - TEST YEAR 429$ 798$ 5,084$ 6,311$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ 558$ 558$

429 798 4,527 5,753

429$ 798$ 5,084$ 6,311$

Direct Assignment DetailsRating Agency Fees 221$ 548$ 784$ 1,553$ Trustee Fees 208$ 109$ 56$ 374$ Financing/Debt Issuance Fees - 140 3,686 3,826

429$ 798$ 4,527$ 5,753$

A Finance

Increase in trustee fees based on balance of debt outstanding.



No debt issuance forecast at SDG&E in 2012 results in lower agency fees, printing and professional svcs related to debt issuance.

Increase in rating agency fees based on projected new debt issuances.

A-4 Treasury

Net change in Global bond amortization for existing debt.

One time underwriting costs in 2009 for IDB securities. One time remarketing/underwriting costs in 2009 for Global IDRB securities.

Issuance fees and related costs for new debt issuance.

1100-0225-CORP - TTEE & RATE AGNCYA-4.6 Recon




Retained

Allocations

Direct Assignments



Cost Center: 1100-0225-CORP - TTEE & RATE AGNCY



FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E 1,222$ 816$ 451$ 394$ 857$ 1,122$ 1,435$ 429$ So Cal Gas 206 304 143 245 405 548 761 808


Global/Retained 2,693 2,355 1,871 1,417 3,458 3,492 3,877 4,527




Global/Retained 1,315 945 975 986 945 636 540 558

Total Allocations 1,315$ 945$ 975$ 986$ 945$ 636$ 540$ 558$

BILLED COSTS SDG&E 1,222$ 816$ 451$ 394$ 857$ 1,122$ 1,435$ 429$ So Cal Gas 206 304 143 245 405 548 761 808


Global/Retained 4,008 3,299 2,847 2,403 4,402 4,128 4,417 5,084






Cost Center: 1100-0393-CORP ECONOMIC ANALYSIS

Workpaper: A-4.7


FTE'S 0 1 2 3 4 3 4 4

Labor Costs -$ 62$ 172$ 344$ 744$ 490$ 513$ 513$ Non-Labor Costs - 31 1,134 66 114 163 124 124 Total Costs -$ 93$ 1,306$ 409$ 859$ 653$ 638$ 638$



Global/Retained - - 752 6 (4) - 50 50

Total Direct Assignments -$ -$ 752$ 6$ (4)$ -$ 50$ 50$



Global/Retained - 46 274 363 777 587 529 529

Total Allocations -$ 93$ 554$ 404$ 863$ 653$ 588$ 588$



Global/Retained - 46 1,026 369 772 587 579 579

Total Billed Costs -$ 93$ 1,306$ 409$ 859$ 653$ 638$ 638$






2009 - BASE YEAR 43$ 43$ 772$ 859$ 4

(5) (5) (44) (55)

(8) (8) (149) (166)


(14)$ (14)$ (193)$ (221)$ -

2012 - TEST YEAR 29$ 29$ 579$ 638$ 4

5.00% 5.00% 90.00% 100.00%

29$ 29$ 529$ 588$

(0) (0) 50 50

29$ 29$ 579$ 638$

Direct Assignment DetailsTravel- Global Projects - - 50 50

-$ -$ 50$ 50$




1100-0393-CORP ECONOMIC ANALYSISA-4.7 Recon

Direct Assignments




Causal - Economic Analysis

Allocations

Replaced analyst with associate at lower salary.One time employee relocation expense in 2009.



Cost Center: 1100-0393-CORP ECONOMIC ANALYSIS



FTE'S 0 1 2 3 4 3 4 4

Labor Costs -$ 62$ 172$ 344$ 744$ 498$ 535$ 548$ Non-Labor Costs - 31 1,134 66 114 166 130 133 Total Costs -$ 93$ 1,306$ 409$ 859$ 664$ 665$ 682$



Global/Retained - - 752 6 (4) - 52 54

Total Direct Assignments -$ -$ 752$ 6$ (4)$ -$ 52$ 54$



Global/Retained - 46 274 363 777 598 552 565




Global/Retained - 46 1,026 369 772 598 604 619

Total Billed Costs -$ 93$ 1,306$ 409$ 859$ 664$ 665$ 682$





Cost Center: 1100-0052-VP - MERGERS & ACQUISITIONS

Workpaper: A-4.8


FTE'S 0 0 0 0 2 1 1 1








Global/Retained - - - - 518 512 184 184




Global/Retained - - - - 518 512 184 184







2009 - BASE YEAR -$ -$ 518$ 518$ 2

- - (334) (334) (1)


-$ -$ (334)$ (334)$ (1)

2012 - TEST YEAR -$ -$ 184$ 184$ 1

0.00% 0.00% 100.00% 100.00%

0$ 0$ 184$ 184$

(0) (0) (0) (0)

-$ -$ 184$ 184$




1100-0052-VP - MERGERS & ACQUISITIONSA-4.8 Recon

Direct Assignments




Retained

Allocations

Eliminated one executive position.



Cost Center: 1100-0052-VP - MERGERS & ACQUISITIONS



FTE'S 0 0 0 0 2 1 1 1








Global/Retained - - - - 518 521 192 197




Global/Retained - - - - 518 521 192 197






Cost Center: 1100-0392-CORPORATE DEVELOPMENT

Workpaper: A-4.9


FTE'S 0 8 10 10 8 5 5 5

Labor Costs -$ 1,157$ 1,121$ 1,450$ 1,387$ 692$ 621$ 621$ Non-Labor Costs - 1,890 588 421 547 737 737 737 Total Costs -$ 3,047$ 1,708$ 1,871$ 1,934$ 1,429$ 1,358$ 1,358$



Global/Retained - 953 (240) 28 192 - - -

Total Direct Assignments -$ 953$ (111)$ 28$ 192$ -$ -$ -$



Global/Retained - 2,093 1,819 1,843 1,742 1,429 1,358 1,358

Total Allocations -$ 2,093$ 1,819$ 1,843$ 1,742$ 1,429$ 1,358$ 1,358$

BILLED COSTS SDG&E -$ -$ 64$ -$ -$ -$ -$ -$ So Cal Gas - - 64 - - - - -


Global/Retained - 3,047 1,580 1,871 1,934 1,429 1,358 1,358

Total Billed Costs -$ 3,047$ 1,708$ 1,871$ 1,934$ 1,429$ 1,358$ 1,358$






2009 - BASE YEAR -$ -$ 1,934$ 1,934$ 8

- - (576) (576) (3)


-$ -$ (576)$ (576)$ (3)

2012 - TEST YEAR -$ -$ 1,358$ 1,358$ 5

0.00% 0.00% 100.00% 100.00%

0$ 0$ 1,358$ 1,358$

(0) (0) (0) (0)

-$ -$ 1,358$ 1,358$

1100-0392-CORPORATE DEVELOPMENTA-4.9 Recon




Reduced staff in 2010.


Direct Assignments

Allocations

Retained





Cost Center: 1100-0392-CORPORATE DEVELOPMENT



FTE'S 0 8 10 10 8 5 5 5

Labor Costs -$ 1,157$ 1,121$ 1,450$ 1,387$ 704$ 648$ 663$ Non-Labor Costs - 1,890 588 421 547 751 770 791 Total Costs -$ 3,047$ 1,708$ 1,871$ 1,934$ 1,455$ 1,417$ 1,454$



Global/Retained - 953 (240) 28 192 - - -

Total Direct Assignments -$ 953$ (111)$ 28$ 192$ -$ -$ -$



Global/Retained - 2,093 1,819 1,843 1,742 1,455 1,417 1,454

Total Allocations -$ 2,093$ 1,819$ 1,843$ 1,742$ 1,455$ 1,417$ 1,454$

BILLED COSTS SDG&E -$ -$ 64$ -$ -$ -$ -$ -$ So Cal Gas - - 64 - - - - -


Global/Retained - 3,047 1,580 1,871 1,934 1,455 1,417 1,454






Cost Center: 1100-0059-DEVELOPMENT - REED

Workpaper: A-4.10


FTE'S 0 2 2 2 0 0 0 0

Labor Costs -$ -$ 518$ 364$ 64$ -$ -$ -$ Non-Labor Costs - 0 87 62 6 - - - Total Costs -$ 0$ 605$ 425$ 70$ -$ -$ -$







Global/Retained - 0 605 425 70 - - -

Total Allocations -$ 0$ 605$ 425$ 70$ -$ -$ -$



Global/Retained - 0 605 425 70 - - -

Total Billed Costs -$ 0$ 605$ 425$ 70$ -$ -$ -$






2009 - BASE YEAR -$ -$ 70$ 70$ -

- - (70) (70)


-$ -$ (70)$ (70)$ -

2012 - TEST YEAR -$ -$ -$ -$ -




VP retired in 2009 and cost center was closed.

A FinanceA-4 Treasury1100-0059-DEVELOPMENT - REEDA-4.10 Recon



Cost Center: 1100-0059-DEVELOPMENT - REED



FTE'S 0 2 2 2 0 0 0 0

Labor Costs -$ -$ 518$ 364$ 64$ -$ -$ -$ Non-Labor Costs - 0 87 62 6 - - - Total Costs -$ 0$ 605$ 425$ 70$ -$ -$ -$







Global/Retained - 0 605 425 70 - - -

Total Allocations -$ 0$ 605$ 425$ 70$ -$ -$ -$



Global/Retained - 0 605 425 70 - - -

Total Billed Costs -$ 0$ 605$ 425$ 70$ -$ -$ -$





Cost Center: 1100-0060-DEVELOPMENT - SAHAGIAN

Workpaper: A-4.11


FTE'S 0 1 1 1 0 0 0 0

Labor Costs -$ -$ 238$ 236$ 36$ -$ -$ -$ Non-Labor Costs - - 64 90 16 - - - Total Costs -$ -$ 302$ 326$ 52$ -$ -$ -$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 10$ -$ -$ -$ -$ So Cal Gas - - - - - - - -






Global/Retained - - 302 307 52 - - -

Total Allocations -$ -$ 302$ 307$ 52$ -$ -$ -$

BILLED COSTS SDG&E -$ -$ -$ 10$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained - - 302 316 52 - - -

Total Billed Costs -$ -$ 302$ 326$ 52$ -$ -$ -$






2009 - BASE YEAR -$ -$ 52$ 52$ -

- - (52) (52)


-$ -$ (52)$ (52)$ -

2012 - TEST YEAR -$ -$ -$ -$ -




VP transferred to Global in 2009 and cost center was closed.

A FinanceA-4 Treasury1100-0060-DEVELOPMENT - SAHAGIANA-4.11 Recon



Cost Center: 1100-0060-DEVELOPMENT - SAHAGIAN



FTE'S 0 1 1 1 0 0 0 0

Labor Costs -$ -$ 238$ 236$ 36$ -$ -$ -$ Non-Labor Costs - - 64 90 16 - - - Total Costs -$ -$ 302$ 326$ 52$ -$ -$ -$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 10$ -$ -$ -$ -$ So Cal Gas - - - - - - - -






Global/Retained - - 302 307 52 - - -

Total Allocations -$ -$ 302$ 307$ 52$ -$ -$ -$

BILLED COSTS SDG&E -$ -$ -$ 10$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained - - 302 316 52 - - -

Total Billed Costs -$ -$ 302$ 326$ 52$ -$ -$ -$





Cost Center: A-5 Investor Relations

Workpaper: A-5


FTE'S 8 7 7 7 7 8 8 8

Labor Costs 884$ 909$ 723$ 803$ 846$ 963$ 1,009$ 1,009$ Non-Labor Costs 1,559 1,358 1,298 1,233 1,088 1,157 1,278 1,278 Total Costs 2,442$ 2,266$ 2,021$ 2,036$ 1,934$ 2,120$ 2,287$ 2,287$

DIRECT ASSIGNMENTS SDG&E 123$ 75$ 47$ 98$ 73$ 75$ 75$ 75$ So Cal Gas 129$ 71$ 37$ 76$ 51$ 53$ 53$ 53$


Global/Retained 98$ 86$ 82$ 108$ 50$ 159$ 159$ 159$

Total Direct Assignments 350$ 232$ 166$ 283$ 174$ 287$ 287$ 287$



Global/Retained 599 586 437 262 319 367 374 339




Global/Retained 697 672 519 371 369 526 533 497







2009 - BASE YEAR 748$ 817$ 369$ 1,934$ 7

66 65 26 157 1

37 37 123 196


158$ 66$ 128$ 353$ 1

2012 - TEST YEAR 906$ 883$ 497$ 2,287$ 8

831$ 830$ 339$ 2,000$

75 53 159 287

906$ 883$ 497$ 2,287$

Direct Assignments


A-5 Investor RelationsA-5 Recon


Allocations

In 2010 reorganization, outgoing VP was replaced by a more senior officer. Also added an administrative assistant. Transfer agent fees, printing, and mailing costs due to expected increase in the number of shareholders.

I CORPORATE CENTER SHARED SERVICESA Finance





Cost Center: A-5 Investor Relations

Workpaper: A-5 Esc


FTE'S 8 7 7 7 7 9 9 9

Labor Costs 884$ 909$ 723$ 803$ 846$ 979$ 1,052$ 1,077$ Non-Labor Costs 1,559 1,358 1,298 1,233 1,088 1,170 1,311 1,333 Total Costs 2,442$ 2,266$ 2,021$ 2,036$ 1,934$ 2,150$ 2,363$ 2,411$

DIRECT ASSIGNMENTS SDG&E 123$ 75$ 47$ 98$ 73$ 76$ 78$ 79$ So Cal Gas 129 71 37 76 51 54 56 57


Global/Retained 98 86 82 108 50 161 164 168




Global/Retained 599 586 437 262 319 373 387 357




Global/Retained 697 672 519 371 369 534 551 525





Department: A-5 Investor Relations Witness: Bruce Folkmann

Cost Center: 1100-0375-VP - INVESTOR RELATIONS

Workpaper: A-5.1


FTE'S 1 1 1 1 1 2 2 2








Global/Retained 180 174 81 56 61 93 95 86




Global/Retained 204 186 89 59 64 93 95 86







2009 - BASE YEAR 135$ 153$ 64$ 352$ 1

66 65 26 157 1


77$ 58$ 22$ 157$ 1

2012 - TEST YEAR 212$ 211$ 86$ 509$ 2

41.54% 41.52% 16.94% 100.00%

212$ 211$ 86$ 509$

(0) (0) (0) (0)

212$ 211$ 86$ 509$

A FinanceA-5 Investor Relations



1100-0375-VP - INVESTOR RELATIONSA-5.1 Recon

Direct Assignments




Multi-Factor Basic

Allocations

In 2010 reorganization, outgoing VP was replaced by a more senior officer. Also added an administrative assistant.



Cost Center: 1100-0375-VP - INVESTOR RELATIONS



FTE'S 1 1 1 1 1 2 2 2








Global/Retained 180 174 81 56 61 94 99 92




Global/Retained 204 186 89 59 64 94 99 92






Cost Center: 1100-0042-INVESTOR RELATIONS

Workpaper: A-5.2


FTE'S 6 6 6 6 6 6 6 6

Labor Costs 457$ 465$ 440$ 535$ 587$ 594$ 598$ 598$ Non-Labor Costs 1,322 1,170 1,181 1,107 994 1,064 1,180 1,180 Total Costs 1,779$ 1,635$ 1,621$ 1,642$ 1,582$ 1,658$ 1,778$ 1,778$



Global/Retained 62 44 74 105 47 159 159 159




Global/Retained 358 334 343 206 258 275 279 252




Global/Retained 420 378 417 312 305 433 437 411







2009 - BASE YEAR 613$ 664$ 305$ 1,582$ 6

22 20 116 158

15 16 7 38


82$ 8$ 106$ 196$ (0)

2012 - TEST YEAR 695$ 672$ 411$ 1,778$ 6

41.54% 41.52% 16.94% 100.00%

619$ 619$ 252$ 1,490$

75 53 159 287

695$ 672$ 411$ 1,778$

Direct Assignment DetailsSpecial Projects Mgr -$ -$ 107$ 107$ Preferred stock listing fees 28$ -$ 28$ 55$ SRE analyst conference 48 53 24 125

75$ 53$ 159$ 287$

Additional fees for listing on Mexican stock exchange.



A FinanceA-5 Investor Relations1100-0042-INVESTOR RELATIONSA-5.2 Recon

Transfer agent fees, printing, and mailing costs due to expected increase in the number of shareholders.

Direct Assignments




Multi-Factor Basic

Allocations



Cost Center: 1100-0042-INVESTOR RELATIONS



FTE'S 6 6 6 6 6 7 7 7

Labor Costs 457$ 465$ 440$ 535$ 587$ 605$ 623$ 638$ Non-Labor Costs 1,322 1,170 1,181 1,107 994 1,076 1,209 1,228 Total Costs 1,779$ 1,635$ 1,621$ 1,642$ 1,582$ 1,680$ 1,832$ 1,866$



Global/Retained 62 44 74 105 47 161 164 168




Global/Retained 358 334 343 206 258 278 287 265




Global/Retained 420 378 417 312 305 439 451 432






Cost Center: 1100-0382-EXECUTIVE PROJECTS

Workpaper: A-5.3


FTE'S 1 0 0 0 0 0 0 0

Labor Costs 105$ 144$ 24$ -$ -$ -$ -$ -$ Non-Labor Costs 29 46 4 - - - - - Total Costs 134$ 190$ 28$ -$ -$ -$ -$ -$



Global/Retained 13 29 - - - - - -

Total Direct Assignments 13$ 29$ -$ -$ -$ -$ -$ -$

ALLOCATIONS SDG&E 27$ 36$ 7$ -$ -$ -$ -$ -$ So Cal Gas 33 45 8 - - - - -

Subtotal - Utility 60 82 14 - - - - -



BILLED COSTS SDG&E 28$ 36$ 7$ -$ -$ -$ -$ -$ So Cal Gas 34 45 8 - - - - -








Cost Center: 1100-0382-EXECUTIVE PROJECTS



FTE'S 1 0 0 0 0 0 0 0

Labor Costs 105$ 144$ 24$ -$ -$ -$ -$ -$ Non-Labor Costs 29 46 4 - - - - - Total Costs 134$ 190$ 28$ -$ -$ -$ -$ -$









BILLED COSTS SDG&E 28$ 36$ 7$ -$ -$ -$ -$ -$ So Cal Gas 34 45 8 - - - - -








Cost Center: A-6 Corporate Planning

Workpaper: A-6


FTE'S 14 14 15 16 16 14 16 16

Labor Costs 1,131$ 1,195$ 1,440$ 1,634$ 1,645$ 1,524$ 1,726$ 1,726$ Non-Labor Costs 258 537 337 454 888 409 490 490 Total Costs 1,389$ 1,733$ 1,777$ 2,087$ 2,533$ 1,934$ 2,216$ 2,216$

DIRECT ASSIGNMENTS SDG&E 32$ 75$ 65$ 84$ 102$ 47$ 48$ 50$ So Cal Gas 6$ 44$ 62$ 89$ 112$ 49$ 50$ 50$


Global/Retained 26$ 97$ 101$ 84$ 92$ 40$ 39$ 37$



Subtotal - Utility 662 778 828 862 1,061 899 1,040 1,040

Global/Retained 663 739 721 968 1,165 899 1,040 1,040



Subtotal - Utility 700 897 955 1,036 1,276 995 1,137 1,139

Global/Retained 689 836 822 1,052 1,257 939 1,078 1,077







2009 - BASE YEAR 599$ 676$ 1,257$ 2,533$ 16

4 7 13 24

(94) (106) (141) (341)


(30)$ (107)$ (180)$ (317)$ -

2012 - TEST YEAR 570$ 569$ 1,077$ 2,216$ 16

520$ 520$ 1,040$ 2,079$

50 50 37 136

570$ 569$ 1,077$ 2,216$

Direct Assignments


A-6 Corporate PlanningA-6 Recon


Allocations

Labor staffing changes as a result of the reorganization and filling vacancies.

Net lower computer expenses in 2012.






Cost Center: A-6 Corporate Planning

Workpaper: A-6 Esc


FTE'S 14 14 15 16 16 14 16 16

Labor Costs 1,131$ 1,195$ 1,440$ 1,634$ 1,645$ 1,551$ 1,800$ 1,843$ Non-Labor Costs 258 537 337 454 888 417 512 526 Total Costs 1,389$ 1,733$ 1,777$ 2,087$ 2,533$ 1,968$ 2,311$ 2,369$



Global/Retained 26 97 101 84 92 41 40 40



Subtotal - Utility 662 778 828 862 1,061 914 1,084 1,111

Global/Retained 663 739 721 968 1,165 914 1,084 1,111



Subtotal - Utility 700 897 955 1,036 1,276 1,013 1,187 1,218

Global/Retained 689 836 822 1,052 1,257 955 1,125 1,151





Department: A-6 Corporate Planning Witness: Bruce Folkmann

Cost Center: 1100-0298-VP - CORPORATE PLANNING

Workpaper: A-6.1


FTE'S 2 1 3 2 2 2 2 2








Global/Retained 112 114 163 194 190 142 155 155




Global/Retained 112 114 163 199 190 142 155 155







2009 - BASE YEAR 40$ 46$ 190$ 276$ 2

8 8 17 33


37$ 32$ (35)$ 33$ -

2012 - TEST YEAR 77$ 77$ 155$ 310$ 2

25.01% 24.99% 50.00% 100.00%

77$ 77$ 155$ 310$

(0) (0) (0) (0)

77$ 77$ 155$ 310$

A FinanceA-6 Corporate Planning



1100-0298-VP - CORPORATE PLANNINGA-6.1 Recon

Direct Assignments




Multi-Factor Split

Allocations

Full time impact of administrative assistant that was shared prior to the 2010 reorganization.



Cost Center: 1100-0298-VP - CORPORATE PLANNING



FTE'S 2 1 3 2 2 2 2 2








Global/Retained 112 114 163 194 190 144 162 166




Global/Retained 112 114 163 199 190 144 162 166






Cost Center: 1100-0299-FIVE-YEAR BUSINESS PLANNING

Workpaper: A-6.2


FTE'S 3 5 4 7 6 4 6 6

Labor Costs 287$ 330$ 467$ 658$ 638$ 478$ 653$ 653$ Non-Labor Costs (23) 216 51 171 146 75 75 75 Total Costs 264$ 546$ 518$ 829$ 784$ 554$ 729$ 729$

DIRECT ASSIGNMENTS SDG&E -$ -$ 8$ 43$ 10$ -$ -$ -$ So Cal Gas - - 8 43 10 - - -

Subtotal - Utility - - 17 85 21 - - -

Global/Retained - 37 94 - 8 - - -

Total Direct Assignments -$ 37$ 111$ 85$ 29$ -$ -$ -$



Global/Retained 132 251 201 372 377 277 364 364




Global/Retained 132 288 295 372 385 277 364 364







2009 - BASE YEAR 187$ 211$ 385$ 784$ 6

(17) (17) (21) (55)


(5)$ (29)$ (21)$ (55)$ -

2012 - TEST YEAR 182$ 182$ 364$ 729$ 6

25.01% 24.99% 50.00% 100.00%

182$ 182$ 364$ 729$

(0) (0) (0) (0)

182$ 182$ 364$ 729$




1100-0299-FIVE-YEAR BUSINESS PLANNINGA-6.2 Recon

Direct Assignments




Multi-Factor Split

Allocations

Non-recurring computer licensing fees in 2009.



Cost Center: 1100-0299-FIVE-YEAR BUSINESS PLANNING



FTE'S 3 5 4 7 6 4 6 6

Labor Costs 287$ 330$ 467$ 658$ 638$ 487$ 682$ 698$ Non-Labor Costs (23) 216 51 171 146 77 79 81 Total Costs 264$ 546$ 518$ 829$ 784$ 563$ 760$ 779$



Global/Retained - 37 94 - 8 - - -

Total Direct Assignments -$ 37$ 111$ 85$ 29$ -$ -$ -$



Global/Retained 132 251 201 372 377 282 380 389




Global/Retained 132 288 295 372 385 282 380 389






Cost Center: 1100-0053-ONE-YEAR BUSINESS PLANNING

Workpaper: A-6.3


FTE'S 3 5 6 3 2 2 2 2








Global/Retained 154 160 121 152 152 117 117 117




Global/Retained 154 160 121 152 153 117 117 117







2009 - BASE YEAR 73$ 82$ 153$ 308$ 2

(19) (19) (36) (74)

Change in Allocation 2009-2012 5 (5) 0 (0)

(14)$ (24)$ (36)$ (74)$ -

2012 - TEST YEAR 58$ 58$ 117$ 233$ 2

25.01% 24.99% 50.00% 100.00%

58$ 58$ 117$ 233$

(0) (0) (0) (0)

58$ 58$ 117$ 233$




1100-0053-ONE-YEAR BUSINESS PLANNINGA-6.3 Recon

Direct Assignments




Multi-Factor Split

Allocations

Full year impact of staff transfer in 2009 to 1100-0326. (see Recon workpaper A-6.4)



Cost Center: 1100-0053-ONE-YEAR BUSINESS PLANNING



FTE'S 3 5 6 3 2 2 2 2








Global/Retained 154 160 121 152 152 119 122 125




Global/Retained 154 160 121 152 153 119 122 125






Cost Center: 1100-0326-CORP BUDGETS & REPORTING

Workpaper: A-6.4


FTE'S 2 0 0 2 3 3 3 3


DIRECT ASSIGNMENTS SDG&E 9$ 57$ 53$ -$ -$ -$ -$ -$ So Cal Gas - 28 53 - - - - -


Global/Retained - - 11 34 1 - - -




Global/Retained 38 15 - 104 271 143 143 143




Global/Retained 38 15 11 138 272 143 143 143







2009 - BASE YEAR 127$ 144$ 272$ 543$ 3

(79) (81) (162) (322)

15 17 33 65


(55)$ (73)$ (129)$ (257)$ -

2012 - TEST YEAR 72$ 71$ 143$ 286$ 3

25.01% 24.99% 50.00% 100.00%

72$ 71$ 143$ 286$

(0) (0) (0) (0)

72$ 71$ 143$ 286$

Full year impact of staf transfer in 2009 from 1100-0053. (See Recon workpaper A-6.3)



A FinanceA-6 Corporate Planning1100-0326-CORP BUDGETS & REPORTINGA-6.4 Recon


Direct Assignments




Multi-Factor Split

Allocations



Cost Center: 1100-0326-CORP BUDGETS & REPORTING



FTE'S 2 0 0 2 3 3 3 3


DIRECT ASSIGNMENTS SDG&E 9$ 57$ 53$ -$ -$ -$ -$ -$ So Cal Gas - 28 53 - - - - -






Global/Retained 38 15 - 104 271 146 149 153




Global/Retained 38 15 11 138 272 146 149 153






Cost Center: 1100-0342-FINL SYSTEMS

Workpaper: A-6.5


FTE'S 4 3 2 2 3 3 3 3


DIRECT ASSIGNMENTS SDG&E 23$ 18$ 4$ 42$ 91$ 47$ 48$ 50$ So Cal Gas 6 16 (0) 47 101 49 50 50


Global/Retained 26 60 (4) 46 82 40 39 37




Global/Retained 227 199 236 146 174 220 261 261




Global/Retained 253 259 233 191 256 260 299 298







2009 - BASE YEAR 172$ 193$ 256$ 622$ 3

24 17 74 114

(22) (24) (32) (78)


8$ (13)$ 41$ 36$ -

2012 - TEST YEAR 180$ 180$ 298$ 658$ 3

25.01% 24.99% 50.00% 100.00%

130$ 130$ 261$ 521$

50 50 37 136

180$ 180$ 298$ 658$

Direct Assignment DetailsHyperion license expenses based on 50 50 37 136 actual users. 50$ 50$ 37$ 136$




1100-0342-FINL SYSTEMSA-6.5 Recon

Direct Assignments




Multi-Factor Split

Allocations

Recurring maintenance fees for systems implemented in 2009.Non-recurring computer software implementation in 2009.



Cost Center: 1100-0342-FINL SYSTEMS



FTE'S 4 3 2 2 3 3 3 3


DIRECT ASSIGNMENTS SDG&E 23$ 18$ 4$ 42$ 91$ 48$ 50$ 53$ So Cal Gas 6 16 (0) 47 101 50 52 53


Global/Retained 26 60 (4) 46 82 41 40 40




Global/Retained 227 199 236 146 174 224 272 279




Global/Retained 253 259 233 191 256 265 312 319






Cost Center: A-7 Risk Management

Workpaper: A-7


FTE'S 6 4 5 5 5 8 11 11

Labor Costs 677$ 522$ 459$ 503$ 523$ 955$ 1,235$ 1,235$ Non-Labor Costs 912 455 57 46 82 121 121 121 Total Costs 1,589$ 977$ 516$ 549$ 605$ 1,076$ 1,356$ 1,356$

DIRECT ASSIGNMENTS SDG&E (55)$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas (60) - - - - - - -

Subtotal - Utility (114) - - - - - - -




Subtotal - Utility 383 366 396 467 495 953 1,245 875

Global/Retained 548 250 120 82 110 123 111 481

Total Allocations 931$ 616$ 516$ 549$ 605$ 1,076$ 1,356$ 1,356$



Global/Retained 1,321 611 120 82 110 123 111 481

Total Billed Costs 1,589$ 977$ 516$ 549$ 605$ 1,076$ 1,356$ 1,356$






2009 - BASE YEAR 232$ 263$ 110$ 605$ 5

186 186 379 751 6


205$ 174$ 372$ 751$ 6

2012 - TEST YEAR 437$ 437$ 481$ 1,356$ 11

438$ 437$ 481$ 1,356$

(0) (0) (0) (0)

437$ 437$ 481$ 1,356$ TOTAL 2012 ALLOCATIONS

A-7 Risk ManagementA-7 Recon


Allocations



Direct Assignments





Cost Center: A-7 Risk Management

Workpaper: A-7 Esc


FTE'S 6 4 5 5 5 8 11 11

Labor Costs 677$ 522$ 459$ 503$ 523$ 971$ 1,288$ 1,319$ Non-Labor Costs 912 455 57 46 82 124 127 130 Total Costs 1,589$ 977$ 516$ 549$ 605$ 1,095$ 1,414$ 1,449$





ALLOCATIONS SDG&E 175$ 169$ 182$ 216$ 232$ 712$ 1,042$ 467$ So Cal Gas 208 197 214 251 263 257 257 467


Global/Retained 548 250 120 82 110 126 116 514

Total Allocations 931$ 616$ 516$ 549$ 605$ 1,095$ 1,414$ 1,449$

BILLED COSTS SDG&E 120$ 169$ 182$ 216$ 232$ 712$ 1,042$ 467$ So Cal Gas 148 198 214 251 263 257 257 467


Global/Retained 1,321 611 120 82 110 126 116 514

Total Billed Costs 1,589$ 977$ 516$ 549$ 605$ 1,095$ 1,414$ 1,449$




Department: A-7 Risk Management Witness: Bruce Folkmann

Cost Center: 1100-0010-VP RISK ANALYSIS & MGMT

Workpaper: A-7.1


FTE'S 0 0 0 0 0 3 6 6






ALLOCATIONS SDG&E -$ -$ -$ -$ -$ 461$ 761$ 190$ So Cal Gas - - - - - - - 190


Global/Retained - - - - - - - 380


BILLED COSTS SDG&E -$ -$ -$ -$ -$ 461$ 761$ 190$ So Cal Gas - - - - - - - 190









2009 - BASE YEAR -$ -$ -$ -$ -

190 190 380 761 6


190$ 190$ 380$ 761$ 6

2012 - TEST YEAR 190$ 190$ 380$ 761$ 6

25.01% 24.99% 50.00% 100.00%

190$ 190$ 380$ 761$

(0) (0) (0) (0)

190$ 190$ 380$ 761$

A FinanceA-7 Risk Management



1100-0010-VP RISK ANALYSIS & MGMTA-7.1 Recon

Direct Assignments




Multi-Factor Split

Allocations




Cost Center: 1100-0010-VP RISK ANALYSIS & MGMT



FTE'S 0 0 0 0 0 3 6 6






ALLOCATIONS SDG&E -$ -$ -$ -$ -$ 469$ 794$ 203$ So Cal Gas - - - - - - - 203




BILLED COSTS SDG&E -$ -$ -$ -$ -$ 469$ 794$ 203$ So Cal Gas - - - - - - - 203


Global/Retained - - - - - - 0 406






Cost Center: 1100-0114-INSURANCE MANAGEMENT

Workpaper: A-7.2


FTE'S 4 4 5 5 5 5 5 5








Global/Retained 95 103 120 82 110 123 111 101




Global/Retained 95 103 120 82 110 123 111 101







2009 - BASE YEAR 232$ 263$ 110$ 605$ 5

(4) (4) (2) (10)


15$ (16)$ (9)$ (10)$ -

2012 - TEST YEAR 247$ 247$ 101$ 595$ 5

41.54% 41.52% 16.94% 100.00%

247$ 247$ 101$ 595$

(0) (0) (0) (0)

247$ 247$ 101$ 595$

A FinanceA-7 Risk Management



1100-0114-RISK MANAGEMENTA-7.2 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Labor Impact of staff succession after Director's retirement.



Cost Center: 1100-0114-INSURANCE MANAGEMENT



FTE'S 4 4 5 5 5 5 5 5








Global/Retained 95 103 120 82 110 126 116 108




Global/Retained 95 103 120 82 110 126 116 108






Cost Center: 1100-0121-ENERGY RISK MGMT VP

Workpaper: A-7.3


FTE'S 2 0 0 0 0 0 0 0

Labor Costs 309$ 107$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 870 411 0 - - - - - Total Costs 1,178$ 517$ 0$ -$ -$ -$ -$ -$





ALLOCATIONS SDG&E 32$ 10$ -$ -$ -$ -$ -$ -$ So Cal Gas 35 - - - - - - -

Subtotal - Utility 68 10 - - - - - -



BILLED COSTS SDG&E (22)$ 10$ -$ -$ -$ -$ -$ -$ So Cal Gas (25) - - - - - - -

Subtotal - Utility (47) 10 - - - - - -

Global/Retained 1,225 508 0 - - - - -

Total Billed Costs 1,178$ 517$ 0$ -$ -$ -$ -$ -$





Cost Center: 1100-0121-ENERGY RISK MGMT



FTE'S 2 0 0 0 0 0 0 0

Labor Costs 309$ 107$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 870 411 0 - - - - - Total Costs 1,178$ 517$ 0$ -$ -$ -$ -$ -$





ALLOCATIONS SDG&E 32$ 10$ -$ -$ -$ -$ -$ -$ So Cal Gas 35 - - - - - - -



Total Allocations 521$ 157$ -$ -$ -$ -$ -$ -$

BILLED COSTS SDG&E (22)$ 10$ -$ -$ -$ -$ -$ -$ So Cal Gas (25) - - - - - - -

Subtotal - Utility (47) 10 - - - - - -

Global/Retained 1,225 508 0 - - - - -

Total Billed Costs 1,178$ 517$ 0$ -$ -$ -$ -$ -$





Cost Center: A-8 Financial Leadership Program

Workpaper: A-8


FTE'S 9 11 12 15 18 20 20 20

Labor Costs 443$ 386$ 664$ 1,056$ 1,077$ 1,191$ 1,231$ 1,231$ Non-Labor Costs 41 50 120 194 171 161 161 161 Total Costs 484$ 436$ 783$ 1,251$ 1,248$ 1,352$ 1,392$ 1,392$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 15$ 10$ -$ -$ -$ So Cal Gas -$ -$ -$ 15$ 10$ -$ -$ -$


Global/Retained -$ -$ -$ 13$ 8$ -$ -$ -$

Total Direct Assignments -$ -$ -$ 43$ 28$ -$ -$ -$


Subtotal - Utility 372 338 601 1,027 999 1,081 1,132 1,156

Global/Retained 112 98 181 181 221 271 261 236

Total Allocations 484$ 436$ 783$ 1,208$ 1,220$ 1,352$ 1,392$ 1,392$



Global/Retained 112 98 182 194 229 271 261 236

Total Billed Costs 484$ 436$ 783$ 1,251$ 1,248$ 1,352$ 1,392$ 1,392$






2009 - BASE YEAR 478$ 541$ 229$ 1,248$ 18

26 16 2 45

38 44 18 100 2


101$ 37$ 7$ 145$ 2

2012 - TEST YEAR 578$ 578$ 236$ 1,392$ 20

578$ 578$ 236$ 1,392$

- - - -

578$ 578$ 236$ 1,392$

A-8 Financial Leadership ProgramA-8 Recon




Direct Assignments


Full year impact of 2009 candidate turnover and internship program.

Two additional vacancies filled in 2010.

Allocations




Cost Center: A-8 Financial Leadership Program

Workpaper: A-8 Esc


FTE'S 9 11 12 15 18 20 20 20

Labor Costs 443$ 386$ 664$ 1,056$ 1,077$ 1,212$ 1,284$ 1,315$ Non-Labor Costs 41 50 120 194 171 164 168 172 Total Costs 484$ 436$ 783$ 1,251$ 1,248$ 1,375$ 1,452$ 1,488$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 15$ 10$ -$ -$ -$ So Cal Gas - - - 15 10 - - -


Global/Retained - - - 13 8 - - -



Subtotal - Utility 372 338 601 1,027 999 1,099 1,180 1,236

Global/Retained 112 98 181 181 221 276 272 252




Global/Retained 112 98 182 194 229 276 272 252





Department: A-8 Financial Leadership Program Witness: Bruce Folkmann

Cost Center: 1100-0340-ACCTG & FINANCE ROTATION

Workpaper: A-8.1


FTE'S 9 11 12 15 18 20 20 20

Labor Costs 261$ 261$ 597$ 939$ 1,010$ 1,191$ 1,231$ 1,231$ Non-Labor Costs 30 49 94 191 149 161 161 161 Total Costs 291$ 309$ 690$ 1,130$ 1,159$ 1,352$ 1,392$ 1,392$






Subtotal - Utility 224 240 530 927 926 1,081 1,132 1,156

Global/Retained 67 69 160 163 205 271 261 236




Global/Retained 67 69 160 176 213 271 261 236







2009 - BASE YEAR 444$ 502$ 213$ 1,159$ 18

60 55 18 133

38 44 18 100 2


135$ 76$ 23$ 233$ 2

2012 - TEST YEAR 578$ 578$ 236$ 1,392$ 20

41.54% 41.52% 16.94% 100.00%

578$ 578$ 236$ 1,392$

(0) (0) (0) (0)

578$ 578$ 236$ 1,392$

A FinanceA-8 Financial Leadership Program



1100-0340-ACCTG & FINANCE ROTATIONA-8.1 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Full year impact of 2009 candidate turnover and inclusion of internship program. (see Recon workpaper A-8.2).

Two additional vacancies filled in 2010.



Cost Center: 1100-0340-ACCTG & FINANCE ROTATION



FTE'S 9 11 12 15 18 20 20 20

Labor Costs 261$ 261$ 597$ 939$ 1,010$ 1,212$ 1,284$ 1,315$ Non-Labor Costs 30 49 94 191 149 164 168 172 Total Costs 291$ 309$ 690$ 1,130$ 1,159$ 1,375$ 1,452$ 1,488$







Global/Retained 67 69 160 163 205 276 272 252




Global/Retained 67 69 160 176 213 276 272 252






Cost Center: 1100-0344-ACCTG & FIN INTERNSHIP

Workpaper: A-8.2


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 182$ 125$ 67$ 117$ 66$ -$ -$ -$ Non-Labor Costs 11 2 26 4 22 - - - Total Costs 193$ 127$ 93$ 121$ 89$ -$ -$ -$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 1$ -$ -$ -$ -$ So Cal Gas - - - 1 - - - -




ALLOCATIONS SDG&E 67$ 44$ 33$ 46$ 34$ -$ -$ -$ So Cal Gas 81 54 39 54 39 - - -


Global/Retained 45 28 22 18 16 - - -

Total Allocations 193$ 127$ 93$ 118$ 89$ -$ -$ -$

BILLED COSTS SDG&E 67$ 44$ 33$ 48$ 34$ -$ -$ -$ So Cal Gas 81 54 39 55 39 - - -


Global/Retained 45 28 22 19 16 - - -

Total Billed Costs 193$ 127$ 93$ 121$ 89$ -$ -$ -$






2009 - BASE YEAR 34$ 39$ 16$ 89$ -

(34) (39) (16) (89)


(34)$ (39)$ (16)$ (89)$ -

2012 - TEST YEAR -$ -$ -$ -$ -




Program merged into cost center 1100-0340. (see Recon workpaper A-8.1).

A FinanceA-8 Financial Leadership Program1100-0344-ACCTG & FIN INTERNSHIPA-8.2 Recon



Cost Center: 1100-0344-ACCTG & FIN INTERNSHIP



FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 1$ -$ -$ -$ -$ So Cal Gas - - - 1 - - - -






Global/Retained 45 28 22 18 16 - - -




Global/Retained 45 28 22 19 16 - - -






Cost Center: B Governance

Workpaper: B


FTE'S 39 42 37 41 38 44 46 48


DIRECT ASSIGNMENTS SDG&E 9$ (122)$ 36$ 29$ 44$ -$ -$ -$ So Cal Gas 10$ 538$ 197$ (27)$ 140$ -$ -$ -$


Global/Retained 103$ (330)$ 93$ 55$ 8$ 50$ 50$ 50$




Global/Retained 6,386 6,345 6,674 5,715 4,599 4,580 4,436 4,408




Global/Retained 6,490 6,015 6,767 5,770 4,608 4,630 4,486 4,458







2009 - BASE YEAR 2,417$ 2,523$ 4,608$ 9,547$ 38

292 278 113 683 10

- - (168) (168)

- - 50 50


497$ 217$ (150)$ 564$ 10

2012 - TEST YEAR 2,914$ 2,740$ 4,458$ 10,111$ 48

2,914$ 2,740$ 4,408$ 10,062$

(0) (0) 50 50

2,914$ 2,740$ 4,458$ 10,111$

Non-recurring expenses in 2009




Retained travel related to international board meetings.

Direct Assignments


B GovernanceB Recon


Allocations

Full year impact of staffing changes and filling vacancies.



Summary of Allocation Change for Utilities(2009 $000's)

Division: Governance Witness: Bruce A. Folkmann


B-1.1 1100-0349-VP AUDIT SERVICES 14 (3) 11 B-1.2 1100-0041-AUDIT - FIN & OPS 35 (7) 29 B-1.3 1100-0453-AUDIT - FIN & OPS II 40 (4) 36 B-1.4 1100-0454-AUDIT - INFO TECH 32 (6) 26 B-1.5 1100-0380-ENVIRONMENTAL COMPLIANCE 17 (1) 16 B-1.6 1100-0050-AUDIT QUALITY ASSUR 6 (1) 5 B-1 Internal Audit 144 (22) 123

B-2.1 1100-0143-CORPORATE SECRETARY 21 (13) 8 B-2 Corporate Secretary 21 (13) 8

B-3.1 1100-0004-BOARD OF DIRECTORS 40 (25) 15 B-3 Board of Directors 40 (25) 15

B-4.1 1100-0003-CHAIRMAN & CEO - - 15 B-4.2 1100-0002-PRESIDENT & COO - - - B-4.3 1100-0011-EXECUTIVE VICE PRESIDENT - - - B-4.4 1100-0040-RETAINED EXECUTIVE COSTS - - - B-4.5 1100-0001-RETIRED CHAIRMAN - - - B-4.6 1100-0185-GROUP PRESIDENT FOR REGULATED - - - B-4 Executive - - -




Division: B Governance Witness: Bruce Folkmann

Workpaper: B - Esc Recon





(A + B) (A X D) (B + E)B-1 Internal Audit Labor 3,502$ -$ 3,502$ 1.0680 3,741$ 3,741$ Non-Labor 1,091 - 1,091 1.0727 1,171 1,171 Total 4,594 - 4,594 4,911 4,911

B-2 Corporate Secretary Labor 482 - 482 1.0680 515 515 Non-Labor 316 - 316 1.0727 339 339 Total 798 - 798 854 854

B-3 Board of Directors Labor - - - - - - Non-Labor 1,445 5 1,450 1.0727 1,550 1,555 Total 1,445 5 1,450 1,550 1,555

B-4 Executive Labor 2,609 - 2,609 1.0680 2,787 2,787 Non-Labor 660 - 660 1.0727 708 708 Total 3,269 - 3,269 3,495 3,495

Total Governance Labor 6,594 - 6,594 1.0680 7,042 7,042 Non-Labor 3,512 5 3,517 1.0727 3,768 3,773 Total 10,106$ 5$ 10,111$ 10,810$ 10,815$






Cost Center: B Governance

Workpaper: B Esc


FTE'S 39 42 37 41 38 44 46 48


DIRECT ASSIGNMENTS SDG&E 9$ (122)$ 36$ 28$ 44$ -$ -$ -$ So Cal Gas 10 538 197 (27) 140 - - -


Global/Retained 103 (330) 93 55 8 51 52 54




Global/Retained 6,386 6,345 6,674 5,715 4,599 4,661 4,627 4,713




Global/Retained 6,490 6,015 6,767 5,770 4,608 4,712 4,679 4,766





Department: B Governance Witness: Bruce Folkmann

Cost Center: B-1 Internal Audit

Workpaper: B-1


FTE'S 28 34 29 32 31 35 37 39


DIRECT ASSIGNMENTS SDG&E -$ (124)$ 32$ 44$ 43$ -$ -$ -$ So Cal Gas -$ 537$ 196$ (10)$ 139$ -$ -$ -$

Subtotal - Utility - 413 228 34 182 - - -

Global/Retained -$ (413)$ (225)$ (3)$ (174)$ -$ -$ -$




Global/Retained 1,641 2,126 1,716 1,210 995 740 755 766




Global/Retained 1,641 1,713 1,490 1,207 821 740 755 766







2009 - BASE YEAR 1,679$ 1,686$ 821$ 4,185$ 31

19 18 6 43 3

159 145 61 365 5


322$ 141$ (55)$ 408$ 8

2012 - TEST YEAR 2,001$ 1,827$ 766$ 4,594$ 39

2,001$ 1,827$ 766$ 4,594$

(0) (0) (0) (0)

2,001$ 1,827$ 766$ 4,594$

Direct Assignments

I CORPORATE CENTER SHARED SERVICESB Governance


B-1 Internal AuditB-1 Recon


Allocations

5 new hires in 2010-2012 to handle increased audit volume.

Full year impact of staff transfers and filling vacancies.





Cost Center: B-1 Internal Audit

Workpaper: B-1 Esc


FTE'S 28 34 29 32 31 35 37 39


DIRECT ASSIGNMENTS SDG&E -$ (124)$ 32$ 44$ 43$ -$ -$ -$ So Cal Gas - 537 196 (10) 139 - - -


Global/Retained - (413) (225) (3) (174) - - -




Global/Retained 1,641 2,126 1,716 1,210 995 753 787 819




Global/Retained 1,641 1,713 1,490 1,207 821 753 787 819





Department: B-1 Internal Audit Witness: Bruce Folkmann

Cost Center: 1100-0349-VP AUDIT SERVICES

Workpaper: B-1.1


FTE'S 2 3 2 3 2 2 2 2



Subtotal - Utility - 53 29 (2) 17 - - -

Global/Retained - (53) (28) 2 (17) - - -




Global/Retained 151 181 150 118 99 75 74 73




Global/Retained 151 128 122 121 82 75 74 73







2009 - BASE YEAR 170$ 171$ 82$ 424$ 2

5 5 2 12


19$ 2$ (9)$ 12$ -

2012 - TEST YEAR 190$ 173$ 73$ 436$ 2

43.56% 39.77% 16.67% 100.00%

190$ 173$ 73$ 436$

(0) (0) (0) (0)

190$ 173$ 73$ 436$

B GovernanceB-1 Internal Audit



1100-0349-VP AUDIT SERVICESB-1.1 Recon

Direct Assignments




Causal - Audit Plan

Allocations

Impact of staff succession in 2010 reorganization.



Cost Center: 1100-0349-VP AUDIT SERVICES

Workpaper: B-1.1 Esc


FTE'S 2 3 2 3 2 2 2 2



Subtotal - Utility - 53 29 (2) 17 - - -

Global/Retained - (53) (28) 2 (17) - - -




Global/Retained 151 181 150 118 99 76 77 78




Global/Retained 151 128 122 121 82 76 77 78






Cost Center: 1100-0041-AUDIT - FIN & OPS

Workpaper: B-1.2


FTE'S 23 26 22 8 6 9 11 13

Labor Costs 1,916$ 2,295$ 2,464$ 650$ 725$ 808$ 958$ 1,108$ Non-Labor Costs 1,271 2,238 927 373 338 346 346 346 Total Costs 3,187$ 4,534$ 3,391$ 1,022$ 1,063$ 1,154$ 1,304$ 1,454$

DIRECT ASSIGNMENTS SDG&E -$ (110)$ 26$ 55$ 10$ -$ -$ -$ So Cal Gas - 470 173 34 34 - - -


Global/Retained - (360) (198) (89) (47) - - -

Total Direct Assignments -$ 0$ 2$ -$ (3)$ -$ -$ -$

ALLOCATIONS SDG&E 940$ 1,315$ 949$ 399$ 418$ 495$ 562$ 633$ So Cal Gas 904 1,432 1,051 401 395 460 520 578

Subtotal - Utility 1,844 2,747 2,000 800 813 955 1,082 1,211

Global/Retained 1,343 1,787 1,389 222 252 199 221 242


BILLED COSTS SDG&E 940$ 1,205$ 975$ 455$ 428$ 495$ 562$ 633$ So Cal Gas 904 1,902 1,224 435 429 460 520 578


Global/Retained 1,343 1,427 1,192 133 206 199 221 242







2009 - BASE YEAR 428$ 429$ 206$ 1,063$ 6

159 145 61 365 5

11 11 4 26 2


205$ 149$ 36$ 391$ 7

2012 - TEST YEAR 633$ 578$ 242$ 1,454$ 13

43.56% 39.77% 16.67% 100.00%

633$ 578$ 242$ 1,454$

(0) (0) (0) (0)

633$ 578$ 242$ 1,454$

2 replacement positions in 2012 to fill positions vacated in late 2009.



B GovernanceB-1 Internal Audit1100-0041-AUDIT - FIN & OPSB-1.2 Recon

5 new hires in 2010-2012 to handle increased audit volume.

Direct Assignments




Causal - Audit Plan

Allocations



Cost Center: 1100-0041-AUDIT - FIN & OPS



FTE'S 23 26 22 8 6 9 11 13

Labor Costs 1,916$ 2,295$ 2,464$ 650$ 725$ 822$ 999$ 1,183$ Non-Labor Costs 1,271 2,238 927 373 338 353 361 371 Total Costs 3,187$ 4,534$ 3,391$ 1,022$ 1,063$ 1,174$ 1,360$ 1,554$

DIRECT ASSIGNMENTS SDG&E -$ (110)$ 26$ 55$ 10$ -$ -$ -$ So Cal Gas - 470 173 34 34 - - -


Global/Retained - (360) (198) (89) (47) - - -

Total Direct Assignments -$ 0$ 2$ -$ (3)$ -$ -$ -$

ALLOCATIONS SDG&E 940$ 1,315$ 949$ 399$ 418$ 504$ 587$ 677$ So Cal Gas 904 1,432 1,051 401 395 468 542 618


Global/Retained 1,343 1,787 1,389 222 252 202 231 259


BILLED COSTS SDG&E 940$ 1,205$ 975$ 455$ 428$ 504$ 587$ 677$ So Cal Gas 904 1,902 1,224 435 429 468 542 618


Global/Retained 1,343 1,427 1,192 133 206 202 231 259






Cost Center: 1100-0453-AUDIT - FIN & OPS II

Workpaper: B-1.3


FTE'S 0 0 0 8 8 9 9 9

Labor Costs -$ -$ -$ 668$ 846$ 743$ 743$ 743$ Non-Labor Costs - - - 424 282 331 331 331 Total Costs -$ -$ -$ 1,092$ 1,128$ 1,074$ 1,074$ 1,074$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ (7)$ 12$ -$ -$ -$ So Cal Gas - - - (18) 38 - - -

Subtotal - Utility - - - (25) 49 - - -

Global/Retained - - - 44 (42) - - -




Global/Retained - - - 233 267 185 182 179

Total Allocations -$ -$ -$ 1,073$ 1,121$ 1,074$ 1,074$ 1,074$



Global/Retained - - - 277 225 185 182 179

Total Billed Costs -$ -$ -$ 1,092$ 1,128$ 1,074$ 1,074$ 1,074$






2009 - BASE YEAR 451$ 452$ 225$ 1,128$ 8

(23) (21) (10) (54) 1


17$ (25)$ (46)$ (54)$ 1

2012 - TEST YEAR 468$ 427$ 179$ 1,074$ 9

43.56% 39.77% 16.67% 100.00%

468$ 427$ 179$ 1,074$

(0) (0) (0) (0)

468$ 427$ 179$ 1,074$




1100-0453-AUDIT - FIN & OPS IIB-1.3 Recon

Direct Assignments




Causal - Audit Plan

Allocations

Full year impact of staff transfer in 2009. (see Recon workpaper B-1.4).



Cost Center: 1100-0453-AUDIT - FIN & OPS II



FTE'S 0 0 0 8 8 9 9 9

Labor Costs -$ -$ -$ 668$ 846$ 756$ 775$ 793$ Non-Labor Costs - - - 424 282 337 345 355 Total Costs -$ -$ -$ 1,092$ 1,128$ 1,093$ 1,120$ 1,148$







Global/Retained - - - 233 267 188 190 191

Total Allocations -$ -$ -$ 1,073$ 1,121$ 1,093$ 1,120$ 1,148$



Global/Retained - - - 277 225 188 190 191

Total Billed Costs -$ -$ -$ 1,092$ 1,128$ 1,093$ 1,120$ 1,148$





Cost Center: 1100-0454-AUDIT - INFO TECH

Workpaper: B-1.4


FTE'S 0 0 0 8 7 7 7 7





Total Direct Assignments -$ -$ -$ 9$ (0)$ -$ -$ -$



Global/Retained - - - 326 221 170 167 164




Global/Retained - - - 365 180 170 167 164







2009 - BASE YEAR 371$ 373$ 180$ 924$ 7

26 24 10 61


58$ 18$ (16)$ 61$ -

2012 - TEST YEAR 429$ 392$ 164$ 985$ 7

43.56% 39.77% 16.67% 100.00%

429$ 392$ 164$ 985$

(0) (0) (0) (0)

429$ 392$ 164$ 985$




1100-0454-AUDIT - INFO TECHB-1.4 Recon

Direct Assignments




Causal - Audit Plan

Allocations

Full year impact of staff transfer in 2009. (see Recon workpaper B-1.3).



Cost Center: 1100-0454-AUDIT - INFO TECH



FTE'S 0 0 0 8 7 7 7 7

Labor Costs -$ -$ -$ 919$ 769$ 790$ 810$ 830$ Non-Labor Costs - - - 371 155 212 217 223 Total Costs -$ -$ -$ 1,290$ 924$ 1,002$ 1,027$ 1,053$







Global/Retained - - - 326 221 173 174 175

Total Allocations -$ -$ -$ 1,281$ 924$ 1,002$ 1,027$ 1,053$



Global/Retained - - - 365 180 173 174 175

Total Billed Costs -$ -$ -$ 1,290$ 924$ 1,002$ 1,027$ 1,053$





Cost Center: 1100-0380-ENVIRONMENTAL COMPLIANCE

Workpaper: B-1.5


FTE'S 3 5 5 5 5 5 5 5

Labor Costs 584$ 515$ 451$ 712$ 352$ 410$ 410$ 410$ Non-Labor Costs 54 193 312 406 129 59 59 59 Total Costs 638$ 708$ 763$ 1,118$ 480$ 469$ 469$ 469$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 3$ 6$ -$ -$ -$ So Cal Gas - - - - 17 - - -


Global/Retained - - - - (20) - - -




Global/Retained 148 159 177 311 116 81 80 78

Total Allocations 638$ 708$ 763$ 1,115$ 477$ 469$ 469$ 469$



Global/Retained 148 159 177 311 96 81 80 78

Total Billed Costs 638$ 708$ 763$ 1,118$ 480$ 469$ 469$ 469$






2009 - BASE YEAR 192$ 193$ 96$ 480$ 5

(5) (5) (2) (12)


12$ (6)$ (18)$ (12)$ -

2012 - TEST YEAR 204$ 186$ 78$ 469$ 5

43.56% 39.77% 16.67% 100.00%

204$ 186$ 78$ 469$

(0) (0) (0) (0)

204$ 186$ 78$ 469$




1100-0380-ENVIRONMENTAL COMPLIANCEB-1.5 Recon

Direct Assignments




Causal - Audit Plan

Allocations

Shift contract labor to cost center 1100-0050. (see Recon workpaper B-1.6)



Cost Center: 1100-0380-ENVIRONMENTAL COMPLIANCE



FTE'S 3 5 5 5 5 5 5 5


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 3$ 6$ -$ -$ -$ So Cal Gas - - - - 17 - - -






Global/Retained 148 159 177 311 116 82 83 84




Global/Retained 148 159 177 311 96 82 83 84






Cost Center: 1100-0050-AUDIT QUALITY ASSUR

Workpaper: B-1.6


FTE'S 0 0 0 0 3 3 3 3






ALLOCATIONS SDG&E -$ -$ -$ -$ 65$ 76$ 76$ 77$ So Cal Gas - - - - 61 71 71 71

Subtotal - Utility - - - - 126 147 147 148

Global/Retained - - - - 39 31 30 30


BILLED COSTS SDG&E -$ -$ -$ -$ 67$ 76$ 76$ 77$ So Cal Gas - - - - 67 71 71 71









2009 - BASE YEAR 67$ 67$ 33$ 167$ 3

4 4 2 10


10$ 3$ (3)$ 10$ -

2012 - TEST YEAR 77$ 71$ 30$ 177$ 3

43.56% 39.77% 16.67% 100.00%

77$ 71$ 30$ 177$

(0) (0) (0) (0)

77$ 71$ 30$ 177$




1100-0050-AUDIT QUALITY ASSURB-1.6 Recon

Direct Assignments




Causal - Audit Plan

Allocations

Contract labor realigned from cost center 1100-0380. (see Recon workpaper B-1.5)



Cost Center: 1100-0050-AUDIT QUALITY ASSUR



FTE'S 0 0 0 0 3 3 3 3






ALLOCATIONS SDG&E -$ -$ -$ -$ 65$ 77$ 80$ 83$ So Cal Gas - - - - 61 72 74 75




BILLED COSTS SDG&E -$ -$ -$ -$ 67$ 77$ 80$ 83$ So Cal Gas - - - - 67 72 74 75







Department: B-2 Corporate Secretary Witness: Bruce Folkmann

Cost Center: 1100-0143-CORPORATE SECRETARY

Workpaper: B-2.1


FTE'S 3 2 2 3 3 3 3 3




Global/Retained 95 83 69 109 90 (0) - -

Total Direct Assignments 97$ 86$ 72$ 113$ 93$ (0)$ -$ -$



Global/Retained 63 76 85 48 119 160 149 135




Global/Retained 158 159 154 157 209 160 149 135







2009 - BASE YEAR 253$ 287$ 209$ 749$ 3

57 58 23 139

- - (89) (89)


78$ 45$ (74)$ 49$ -

2012 - TEST YEAR 332$ 332$ 135$ 798$ 3

41.54% 41.52% 16.94% 100.00%

332$ 332$ 135$ 798$

- - - -

332$ 332$ 135$ 798$

B GovernanceB-2 Corporate Secretary



1100-0143-CORPORATE SECRETARYB-2.1 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Increased direct administrative responsibilities as a result of the 2010 reorganization.

Net change in direct charges.


Department: B-2 Corporate Secretary Witness: Bruce Folkmann

Cost Center: 1100-0143-CORPORATE SECRETARY



FTE'S 3 2 2 3 3 3 3 3




Global/Retained 95 83 69 109 90 - - -




Global/Retained 63 76 85 48 119 163 156 145




Global/Retained 158 159 154 157 209 163 156 145





Department: B-3 Board of Directors Witness: Bruce Folkmann

Cost Center: 1100-0004-BOARD OF DIRECTORS

Workpaper: B-3.1


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ 51$ -$ -$ -$ -$ -$ Non-Labor Costs 1,852 1,325 1,245 1,495 1,264 1,450 1,450 1,450 Total Costs 1,852$ 1,325$ 1,296$ 1,495$ 1,264$ 1,450$ 1,450$ 1,450$

DIRECT ASSIGNMENTS SDG&E 2$ -$ 0$ -$ -$ -$ -$ -$ So Cal Gas 3 - 0 - - - - -

Subtotal - Utility 5 - 1 - - - - -

Global/Retained 1 - 69 - - 50 50 50

Total Direct Assignments 6$ -$ 69$ -$ -$ 50$ 50$ 50$


Subtotal - Utility 1,418 1,028 941 1,271 1,035 1,119 1,138 1,163

Global/Retained 428 297 286 224 229 281 262 237




Global/Retained 429 297 355 224 229 331 312 287







2009 - BASE YEAR 485$ 550$ 229$ 1,264$ -

56 56 23 136

- - 50 50


97$ 31$ 58$ 186$ -

2012 - TEST YEAR 582$ 581$ 287$ 1,450$ -

41.54% 41.52% 16.94% 100.00%

582$ 581$ 237$ 1,400$

- - 50 50

582$ 581$ 287$ 1,450$

Direct Assignment DetailsInternational travel related to board - - 50 50 meetings. -$ -$ 50$ 50$

Retained travel related to international board meetings.



B GovernanceB-3 Board of Directors1100-0004-BOARD OF DIRECTORSB-3.1 Recon


Direct Assignments




Multi-Factor Basic

Allocations


Department: B-3 Board of Directors Witness: Bruce Folkmann

Cost Center: 1100-0004-BOARD OF DIRECTORS



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ 51$ -$ -$ -$ -$ -$ Non-Labor Costs 1,852 1,325 1,245 1,495 1,264 1,477 1,513 1,555 Total Costs 1,852$ 1,325$ 1,296$ 1,495$ 1,264$ 1,477$ 1,513$ 1,555$

DIRECT ASSIGNMENTS SDG&E 2$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas 3 - - - - - - -

Subtotal - Utility 5 - - - - - - -

Global/Retained 1 - 69 - - 51 52 54

Total Direct Assignments 6$ -$ 69$ -$ -$ 51$ 52$ 54$



Global/Retained 428 297 286 224 229 286 273 254




Global/Retained 429 297 355 224 229 337 326 308






Cost Center: B-4 Executive

Workpaper: B-4


FTE'S 8 6 6 6 4 6 6 6

Labor Costs 3,605$ 2,944$ 2,864$ 2,999$ 2,404$ 2,740$ 2,609$ 2,609$ Non-Labor Costs 1,497 1,475 1,905 1,146 944 660 660 660 Total Costs 5,102$ 4,419$ 4,769$ 4,145$ 3,348$ 3,400$ 3,269$ 3,269$

DIRECT ASSIGNMENTS SDG&E 6$ -$ -$ (18)$ -$ -$ -$ -$ So Cal Gas 7$ -$ -$ (20)$ -$ -$ -$ -$

Subtotal - Utility 12 - - (38) - - - -

Global/Retained 7$ -$ 181$ (50)$ 92$ -$ -$ -$

Total Direct Assignments 20$ -$ 181$ (88)$ 92$ -$ -$ -$

ALLOCATIONS SDG&E 414$ 287$ -$ -$ -$ -$ -$ -$ So Cal Gas 414 287 - - - - - -


Global/Retained 4,255 3,845 4,588 4,233 3,256 3,400 3,269 3,269


BILLED COSTS SDG&E 420$ 287$ 0$ (18)$ -$ -$ -$ -$ So Cal Gas 421 287 0 (20) - - - -

Subtotal - Utility 840 574 0 (38) - - - -

Global/Retained 4,262 3,845 4,769 4,182 3,348 3,400 3,269 3,269







2009 - BASE YEAR -$ -$ 3,348$ 3,348$ 4

- - (79) (79) 2


-$ -$ (79)$ (79)$ 2

2012 - TEST YEAR -$ -$ 3,269$ 3,269$ 6

0$ 0$ 3,269$ 3,269$

(0) (0) (0) (0)

-$ -$ 3,269$ 3,269$ TOTAL 2012 ALLOCATIONS

B-4 ExecutiveB-4 Recon


Allocations

Non-recurring expenses in 2009, net of addition of Executive Vice President.

I CORPORATE CENTER SHARED SERVICESB Governance

Direct Assignments





Cost Center: B-4 Executive

Workpaper: B-4 Esc


FTE'S 8 6 6 6 4 6 6 6

Labor Costs 3,605$ 2,944$ 2,864$ 2,999$ 2,404$ 2,787$ 2,721$ 2,787$ Non-Labor Costs 1,497 1,475 1,905 1,146 944 672 689 708 Total Costs 5,102$ 4,419$ 4,769$ 4,145$ 3,348$ 3,459$ 3,410$ 3,495$

DIRECT ASSIGNMENTS SDG&E 6$ -$ -$ (18)$ -$ -$ -$ -$ So Cal Gas 7 - - (20) - - - -


Global/Retained 7 - 181 (50) 92 - - -

Total Direct Assignments 20$ -$ 181$ (88)$ 92$ -$ -$ -$



Global/Retained 4,255 3,845 4,588 4,233 3,256 3,459 3,410 3,495



Subtotal - Utility 840 574 0 (38) - - - -

Global/Retained 4,262 3,845 4,769 4,182 3,348 3,459 3,410 3,495





Department: B-4 Executive Witness: Bruce Folkmann

Cost Center: 1100-0003-CHAIRMAN & CEO

Workpaper: B-4.1


FTE'S 2 2 2 2 2 2 2 2

Labor Costs 1,497$ 1,336$ 1,137$ 1,379$ 1,279$ 1,445$ 1,195$ 1,195$ Non-Labor Costs 918 1,073 1,222 422 312 299 299 299 Total Costs 2,415$ 2,409$ 2,359$ 1,800$ 1,591$ 1,744$ 1,494$ 1,494$



Global/Retained 1 - 85 (39) - - - -

Total Direct Assignments 6$ -$ 85$ (77)$ -$ -$ -$ -$



Global/Retained 2,409 2,409 2,274 1,877 1,591 1,744 1,494 1,494


BILLED COSTS SDG&E 2$ -$ -$ (18)$ -$ -$ -$ -$ So Cal Gas 2 - - (20) - - - -


Global/Retained 2,411 2,409 2,359 1,838 1,591 1,744 1,494 1,494







2009 - BASE YEAR -$ -$ 1,591$ 1,591$ 2

- - (97) (97)


-$ -$ (97)$ (97)$ -

2012 - TEST YEAR -$ -$ 1,494$ 1,494$ 2

0.00% 0.00% 100.00% 100.00%

0$ 0$ 1,494$ 1,494$

(0) (0) (0) (0)

-$ -$ 1,494$ 1,494$

B GovernanceB-4 Executive



1100-0003-CHAIRMAN & CEOB-4.1 Recon

Direct Assignments




Retained

Allocations




Cost Center: 1100-0003-CHAIRMAN & CEO



FTE'S 2 2 2 2 2 2 2 2

Labor Costs 1,497$ 1,336$ 1,137$ 1,379$ 1,279$ 1,470$ 1,246$ 1,276$ Non-Labor Costs 918 1,073 1,222 422 312 305 312 321 Total Costs 2,415$ 2,409$ 2,359$ 1,800$ 1,591$ 1,774$ 1,558$ 1,597$







Global/Retained 2,409 2,409 2,274 1,877 1,591 1,774 1,558 1,597


BILLED COSTS SDG&E 2$ -$ -$ (18)$ -$ -$ -$ -$ So Cal Gas 2 - - (20) - - - -


Global/Retained 2,411 2,409 2,359 1,838 1,591 1,774 1,558 1,597






Cost Center: 1100-0002-PRESIDENT & COO

Workpaper: B-4.2


FTE'S 2 2 2 2 2 2 2 2

Labor Costs 1,308$ 900$ 959$ 898$ 923$ 916$ 916$ 916$ Non-Labor Costs 299 337 151 176 224 167 167 167 Total Costs 1,607$ 1,237$ 1,111$ 1,073$ 1,147$ 1,083$ 1,083$ 1,083$



Global/Retained 1 - 20 - - - - -

Total Direct Assignments 6$ -$ 20$ -$ -$ -$ -$ -$



Global/Retained 1,601 1,237 1,090 1,073 1,147 1,083 1,083 1,083


BILLED COSTS SDG&E 2$ -$ 0$ -$ -$ -$ -$ -$ So Cal Gas 2 - 0 - - - - -


Global/Retained 1,603 1,237 1,110 1,073 1,147 1,083 1,083 1,083







2009 - BASE YEAR -$ -$ 1,147$ 1,147$ 2

- - (64) (64)


-$ -$ (64)$ (64)$ -

2012 - TEST YEAR -$ -$ 1,083$ 1,083$ 2

0.00% 0.00% 100.00% 100.00%

0$ 0$ 1,083$ 1,083$

(0) (0) (0) (0)

-$ -$ 1,083$ 1,083$




1100-0002-PRESIDENT & COOB-4.2 Recon

Direct Assignments




Retained

Allocations




Cost Center: 1100-0002-PRESIDENT & COO



FTE'S 2 2 2 2 2 2 2 2

Labor Costs 1,308$ 900$ 959$ 898$ 923$ 931$ 955$ 978$ Non-Labor Costs 299 337 151 176 224 170 174 179 Total Costs 1,607$ 1,237$ 1,111$ 1,073$ 1,147$ 1,102$ 1,129$ 1,157$



Global/Retained 1 - 20 - - - - -

Total Direct Assignments 6$ -$ 20$ -$ -$ -$ -$ -$



Global/Retained 1,601 1,237 1,090 1,073 1,147 1,102 1,129 1,157


BILLED COSTS SDG&E 2$ -$ 0$ -$ -$ -$ -$ -$ So Cal Gas 2 - 0 - - - - -


Global/Retained 1,603 1,237 1,110 1,073 1,147 1,102 1,129 1,157






Cost Center: 1100-0011-EXECUTIVE VICE PRESIDENT

Workpaper: B-4.3


FTE'S 0 0 0 0 0 2 2 2

Labor Costs -$ -$ -$ -$ -$ 379$ 499$ 499$ Non-Labor Costs - - - - - - - - Total Costs -$ -$ -$ -$ -$ 379$ 499$ 499$







Global/Retained - - - - - 379 499 499




Global/Retained - - - - - 379 499 499







2009 - BASE YEAR -$ -$ -$ -$ -

- - 499 499 2


-$ -$ 499$ 499$ 2

2012 - TEST YEAR -$ -$ 499$ 499$ 2

0.00% 0.00% 100.00% 100.00%

0$ 0$ 499$ 499$

(0) (0) (0) (0)

-$ -$ 499$ 499$




1100-0011-EXECUTIVE VICE PRESIDENTB-4.3 Recon

Direct Assignments




Retained

Allocations

New position created in 2010 Reorganization



Cost Center: 1100-0011-EXECUTIVE VICE PRESIDENT



FTE'S 0 0 0 0 0 2 2 2

Labor Costs -$ -$ -$ -$ -$ 386$ 520$ 533$ Non-Labor Costs - - - - - - - - Total Costs -$ -$ -$ -$ -$ 386$ 520$ 533$







Global/Retained - - - - - 386 520 533




Global/Retained - - - - - 386 520 533






Cost Center: 1100-0040-RETAINED EXECUTIVE COSTS

Workpaper: B-4.4


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs - - 232 379 285 194 194 194 Total Costs -$ -$ 232$ 379$ 285$ 194$ 194$ 194$







Global/Retained - - 232 379 194 194 194 194

Total Allocations -$ -$ 232$ 379$ 194$ 194$ 194$ 194$



Global/Retained - - 232 379 285 194 194 194

Total Billed Costs -$ -$ 232$ 379$ 285$ 194$ 194$ 194$






2009 - BASE YEAR -$ -$ 285$ 285$ -

- - (91) (91)


-$ -$ (91)$ (91)$ -

2012 - TEST YEAR -$ -$ 194$ 194$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ 194$ 194$

- - - -

-$ -$ 194$ 194$




1100-0040-RETAINED EXECUTIVE COSTSB-4.4 Recon

Direct Assignments




Retained

Allocations




Cost Center: 1100-0040-RETAINED EXECUTIVE COSTS



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs - - 232 379 285 198 202 208 Total Costs -$ -$ 232$ 379$ 285$ 198$ 202$ 208$







Global/Retained - - 232 379 194 198 202 208




Global/Retained - - 232 379 285 198 202 208






Cost Center: 1100-0001-RETIRED CHAIRMAN

Workpaper: B-4.5


FTE'S 0 0 0 0 0 0 0 0








Global/Retained 31 19 69 31 60 - - -




Global/Retained 31 19 129 31 60 - - -







2009 - BASE YEAR -$ -$ 60$ 60$ -

- - (60) (60)


-$ -$ (60)$ (60)$ -

2012 - TEST YEAR -$ -$ -$ -$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ -$ -$

- - - -

-$ -$ -$ -$




1100-0001-RETIRED CHAIRMANB-4.5 Recon

Direct Assignments




Retained

Allocations




Cost Center: 1100-0001-RETIRED CHAIRMAN



FTE'S 0 0 0 0 0 0 0 0








Global/Retained 31 19 69 31 60 - - -




Global/Retained 31 19 129 31 60 - - -






Cost Center: 1100-0185-GROUP PRESIDENT FOR REGULATED

Workpaper: B-4.6


FTE'S 2 2 2 2 0 0 0 0








Global/Retained - 197 922 873 265 - - -


BILLED COSTS SDG&E 416$ 287$ -$ -$ -$ -$ -$ -$ So Cal Gas 416 287 - - - - - -


Global/Retained 1 197 938 862 265 - - -







2009 - BASE YEAR -$ -$ 265$ 265$ -

- - (265) (265)


-$ -$ (265)$ (265)$ -

2012 - TEST YEAR -$ -$ -$ -$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ -$ -$

- - - -

-$ -$ -$ -$




1100-0185-GROUP PRESIDENT FOR REGULATEDB-4.6 Recon

Direct Assignments




Retained

Allocations

Cost center closed in 2009



Cost Center: 1100-0185-GROUP PRESIDENT FOR REGULATED



FTE'S 2 2 2 2 0 0 0 0




Global/Retained 1 - 16 (11) (0) - - -

Total Direct Assignments 5$ -$ 16$ (11)$ (0)$ -$ -$ -$



Global/Retained - 197 922 873 265 - - -




Global/Retained 1 197 938 862 265 - - -






Cost Center: 1100-0186-GROUP PRESIDENT FOR UNREG

Workpaper: B-4.7


FTE'S 2 0 0 0 0 0 0 0

Labor Costs 101$ (0)$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 116 (17) - - - - - - Total Costs 216$ (17)$ -$ -$ -$ -$ -$ -$



Global/Retained 4 - - - - - - -

Total Direct Assignments 4$ -$ -$ -$ -$ -$ -$ -$

ALLOCATIONS SDG&E -$ (0)$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility - (0) - - - - - -

Global/Retained 213 (17) - - - - - -

Total Allocations 213$ (17)$ -$ -$ -$ -$ -$ -$

BILLED COSTS SDG&E -$ (0)$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 216 (17) - - - - - -

Total Billed Costs 216$ (17)$ -$ -$ -$ -$ -$ -$





Cost Center: 1100-0186-GROUP PRESIDENT FOR UNREG



FTE'S 2 0 0 0 0 0 0 0

Labor Costs 101$ (0)$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 116 (17) - - - - - - Total Costs 216$ (17)$ -$ -$ -$ -$ -$ -$





ALLOCATIONS SDG&E -$ (0)$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 213 (17) - - - - - -

Total Allocations 213$ (17)$ -$ -$ -$ -$ -$ -$

BILLED COSTS SDG&E -$ (0)$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 216 (17) - - - - - -

Total Billed Costs 216$ (17)$ -$ -$ -$ -$ -$ -$





Cost Center: C Legal

Workpaper: C


FTE'S 122 112 117 121 121 40 41 42




Global/Retained 20,342 25,189 14,355 18,428 18,831 16,806 11,577 9,973




Global/Retained 6,383 5,484 4,958 5,413 5,580 2,729 1,900 1,908




Global/Retained 26,725 30,672 19,313 23,841 24,411 19,535 13,478 11,881







2009 - BASE YEAR 37,197$ 11,959$ 24,411$ 73,567$ 121

(6,107) (4,154) (3,138) (13,400) (81)

178 129 93 400 2

(15,680) 1,361 (9,085) (23,404)

Change in Allocation 2009-2012 (205) 604 (399) 0

(21,814)$ (2,060)$ (12,530)$ (36,403)$ (79)

2012 - TEST YEAR 15,383$ 9,899$ 11,881$ 37,163$ 42

3,647$ 2,643$ 1,909$ 8,199$

11,736 7,256 9,973 28,965

15,383$ 9,899$ 11,881$ 37,163$

Direct Assignments


C LegalC Recon


Allocations

Impact of transfers in the 2010 reorganization.

Two additional FTEs for anticipated growth.

Declining outside legal fees related to significant cases; exclusion of wildfire-related fees in 2012 test year.







Division: Legal Witness: Bruce A. Folkmann


C-1.1 1100-0141-EXECUTIVE VP & GENERAL CO 3 (8) (5) C-1 General Counsel 3 (8) (5)

C-2.1 1100-0144-LEGAL (193) 552 359 C-2 Law Department (193) 552 359

C-3.1 1100-0145-OUTSIDE LEGAL (15) 60 45 C-3 Outside Legal (15) 60 45

Change in Allocation 2009-2012 (205) 604 399



Division: C Legal Witness: Bruce Folkmann

Workpaper: C - Esc Recon





(A + B) (A X D) (B + E)C-1 General Counsel Labor 607$ -$ 607$ 1.0680 648$ 648$ Non-Labor 194 - 194 1.0727 208 208 Total 801 - 801 856 856

C-2 Law Department Labor 5,464 - 5,464 1.0680 5,836 5,836 Non-Labor 3,302 - 3,302 1.0727 3,543 3,543 Total 8,767 - 8,767 9,379 9,379

C-3 Outside Legal Labor - - - - - - Non-Labor 2,497 25,099 27,596 1.0727 2,679 27,778 Total 2,497 25,099 27,596 2,679 27,778

Total Legal Labor 6,071 - 6,071 1.0680 6,484 6,484 Non-Labor 5,993 25,099 31,092 1.0727 6,429 31,528 Total 12,064$ 25,099$ 37,163$ 12,913$ 38,012$






Cost Center: C Legal

Workpaper: C Esc


FTE'S 122 112 117 121 121 40 41 42




Global/Retained 20,342 25,189 14,355 18,428 18,831 16,808 11,683 10,159




Global/Retained 6,383 5,484 4,958 5,413 5,580 2,775 1,982 2,040




Global/Retained 26,725 30,672 19,313 23,841 24,411 19,583 13,665 12,200





Department: C-1 General Counsel Witness: Bruce Folkmann

Cost Center: 1100-0141-EXECUTIVE VP & GENERAL CO

Workpaper: C-1.1


FTE'S 2 2 2 2 2 2 2 2








Global/Retained 391 289 251 217 169 192 190 186




Global/Retained 391 289 264 217 169 192 190 186







2009 - BASE YEAR 329$ 249$ 169$ 747$ 2

24 17 12 53


27$ 9$ 17$ 53$ -

2012 - TEST YEAR 356$ 258$ 186$ 801$ 2

44.48% 32.24% 23.28% 100.00%

356$ 258$ 186$ 801$

(0) (0) (0) (0)

356$ 258$ 186$ 801$

C LegalC-1 General Counsel



1100-0141-EXECUTIVE VP & GENERAL COC-1.1 Recon

Direct Assignments




Direct - Sempra LawPak

Allocations



Department: C-1 General Counsel Witness: Bruce Folkmann

Cost Center: 1100-0141-EXECUTIVE VP & GENERAL CO

Workpaper: C-1.1 Esc


FTE'S 2 2 2 2 2 2 2 2








Global/Retained 391 289 251 217 169 196 198 199




Global/Retained 391 289 264 217 169 196 198 199





Department: C Legal Witness: Bruce Folkmann

Cost Center: C-2 Law Department

Workpaper: C-2


FTE'S 120 110 115 119 119 38 39 40


DIRECT ASSIGNMENTS SDG&E 982$ 940$ 815$ 903$ 1,376$ 787$ 787$ 787$ So Cal Gas 1,049 629 679 921 674 519 519 519


Global/Retained 947 921 382 263 314 1,089 63 63




Global/Retained 5,728 4,998 4,309 4,721 4,888 2,437 1,710 1,722




Global/Retained 6,675 5,919 4,692 4,984 5,202 3,527 1,774 1,785






Cost Center: C-2 Law Department

Workpaper: C-2 Esc


FTE'S 120 110 115 119 119 38 39 40




Global/Retained 947 921 382 263 314 1,091 66 68




Global/Retained 5,728 4,998 4,309 4,721 4,888 2,480 1,784 1,841




Global/Retained 6,675 5,919 4,692 4,984 5,202 3,571 1,850 1,909





Department: C-2 Law Department Witness: Bruce Folkmann

Cost Center: 1100-0144-LEGAL

Workpaper: C-2.1


FTE'S 120 110 115 119 119 38 39 40




Global/Retained 947 921 382 263 314 1,089 63 63




Global/Retained 5,580 4,982 4,309 4,721 4,888 2,437 1,710 1,722




Global/Retained 6,527 5,903 4,692 4,984 5,202 3,527 1,774 1,785







2009 - BASE YEAR 10,224$ 6,394$ 5,202$ 21,820$ 119

(6,131) (4,172) (3,151) (13,453) (81)

178 129 93 400 2


(6,146)$ (3,490)$ (3,417)$ (13,053)$ (79)

2012 - TEST YEAR 4,078$ 2,904$ 1,785$ 8,767$ 40

44.48% 32.24% 23.28% 100.00%

3,291$ 2,385$ 1,722$ 7,398$

787 519 63 1,369

4,078$ 2,904$ 1,785$ 8,767$

Direct Assignment Details Bill Inserts 300$ 150$ 450$ Arbitration Fees 75 25 10 110 Court Fees 18 36 6 60 Legal/Regulatory Transcripts 204 106 30 340 Trial Exhibit Costs 24 18 4 46 Statutory Notice Publication 114 106 220 Courier Fees/Subpoenas 52 78 13 143

787$ 519$ 63$ 1,369$

C LegalC-2 Law Department



1100-0144-LEGALC-2.1 Recon

Direct Assignments





Allocations

Transferred staff to business units in the 2010 Reorganization.

Two additional FTEs for anticipated growth.



Cost Center: 1100-0144-LEGAL



FTE'S 120 110 115 119 119 38 39 40




Global/Retained 947 921 382 263 314 1,091 66 68




Global/Retained 5,580 4,982 4,309 4,721 4,888 2,480 1,784 1,841




Global/Retained 6,527 5,903 4,692 4,984 5,202 3,571 1,850 1,909






Cost Center: 1100-0278-LEGAL RETAINED - CORP CTR

Workpaper: C-2.2


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 148 16 - - - - - - Total Costs 148$ 16$ -$ -$ -$ -$ -$ -$












Total Billed Costs 148$ 16$ -$ -$ -$ -$ -$ -$





Cost Center: 1100-0278-LEGAL RETAINED - CORP CTR



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 148 16 - - - - - - Total Costs 148$ 16$ -$ -$ -$ -$ -$ -$












Total Billed Costs 148$ 16$ -$ -$ -$ -$ -$ -$





Cost Center: 1100-0145-OUTSIDE LEGAL



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ 3$ 7$ 5$ -$ -$ -$ -$ Non-Labor Costs 54,941 43,328 31,336 40,177 51,000 31,295 28,096 27,596 Total Costs 54,941$ 43,331$ 31,343$ 40,182$ 51,000$ 31,295$ 28,096$ 27,596$

DIRECT ASSIGNMENTS SDG&E 14,630$ 12,312$ 11,657$ 14,594$ 25,714$ 9,584$ 10,357$ 10,949$ So Cal Gas 20,153$ 6,116$ 4,117$ 5,487$ 4,713$ 5,582$ 6,225$ 6,737$


Global/Retained 19,394$ 24,267$ 13,960$ 18,166$ 18,517$ 15,717$ 11,514$ 9,910$



Subtotal - Utility 500 439 1,211 1,460 1,533 313 - -

Global/Retained 264 197 398 475 523 99 - -

Total Allocations 764$ 636$ 1,609$ 1,935$ 2,056$ 412$ -$ -$



Global/Retained 19,658 24,464 14,358 18,641 19,040 15,816 11,514 9,910







2009 - BASE YEAR 26,644$ 5,316$ 19,040$ 51,000$ -

(15,680) 1,361 (9,085) (23,404)


(15,695)$ 1,421$ (9,130)$ (23,404)$ -

2012 - TEST YEAR 10,949$ 6,737$ 9,910$ 27,596$ -

44.48% 32.24% 23.28% 100.00%

-$ -$ -$ -$

10,949 6,737 9,910 27,596

10,949$ 6,737$ 9,910$ 27,596$

Direct Assignment Details Outside legal fees directly assigned by matter 10,949$ 6,737$ 9,910$ 27,596$

C LegalC-3 Outside Legal



1100-0145-OUTSIDE LEGALC-3.1 Recon

Direct Assignments





Allocations

Declining outside legal fees related to significant cases; exclusion of wildfire-related fees in 2012 request.


Department: C-3 Outside Legal Witness: Bruce Folkmann

Cost Center: 1100-0145-OUTSIDE LEGAL



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ 3$ 7$ 5$ -$ -$ -$ -$ Non-Labor Costs 54,941 43,328 31,336 40,177 51,000 31,295 28,199 27,778 Total Costs 54,941$ 43,332$ 31,343$ 40,182$ 51,000$ 31,295$ 28,199$ 27,778$



Global/Retained 19,394 24,268 13,960 18,165 18,517 15,717 11,617 10,092



Subtotal - Utility 500 438 1,210 1,460 1,532 313 - -

Global/Retained 264 197 398 475 523 99 - -

Total Allocations 764$ 635$ 1,608$ 1,935$ 2,055$ 412$ -$ -$



Global/Retained 19,658 24,464 14,358 18,640 19,040 15,816 11,617 10,092






Cost Center: D Human Resources

Workpaper: D


FTE'S 82 79 86 81 81 59 59 59




Global/Retained 12 127 220 30,204 136 - - -

Total Direct Assignments 43$ 201$ 317$ 30,247$ 180$ 69$ 69$ 69$



Global/Retained 8,120 7,360 26,300 (15,581) 5,118 4,259 4,123 4,073

Total Allocations 17,366$ 20,467$ 40,280$ (316)$ 20,117$ 17,494$ 17,353$ 16,989$



Global/Retained 8,131 7,487 26,520 14,623 5,254 4,259 4,123 4,073





Division: GRC TotalDept: I CORPORATE CENTER SHARED SERVICESCost Center: D Human ResourcesWorkpaper: D Recon


2009 - BASE YEAR 6,313$ 8,730$ 5,254$ 20,297$ 81

(1,214) (1,545) (854) (3,614) (22)

195 268 16 479

- - (105) (105)


(657)$ (1,402)$ (1,181)$ (3,240)$ (22)

2012 - TEST YEAR 5,656$ 7,329$ 4,073$ 17,058$ 59

5,622$ 7,294$ 4,073$ 16,989$

34 34 (0) 68

5,656$ 7,329$ 4,073$ 17,058$ TOTAL 2012 ALLOCATIONS

Lower contributions forecasted.

Reduced staff and discontinued programs due to 2010 Reorganization. Maintenance for system and computer upgrades.


Allocations



Direct Assignments




Division: Human Resources Witness: Bruce A. Folkmann


D-1.1 1100-0122-HR SVP & STAFF 68 62 130 D-1 Human Resources SVP 68 62 130

D-2.1 1100-0134-COMP & BENEFITS DIR 34 (34) (0) D-2.2 1100-0135-COMPENSATION 15 (15) (0) D-2.3 1100-0136-EXECUTIVE COMPENSATION 97 (7) 89 D-2.4 1100-0137-HR ACCTG & BUDGETS 15 (15) (0) D-2 Compensation & Benefits 161 (72) 89

D-3.1 1100-0383-MYINFO SERVICES 93 (80) 12 D-3 Payroll/HRIS (MyInfo) 93 (80) 12

D-4.1 1100-0130-HR BUSINESS PARTNER 18 (11) 7 D-4.2 1100-1271-EMPLOYEE DEVELOPMENT - - - D-4.3 1100-0269-EXECUTIVE DEVELOPMENT - - - D-4.4 1100-0055-BUSINESS CONDUCT DIRECTOR - - - D-4.5 1100-0131-CORP DIVERSITY AFFAIRS - - - D-4 Employee Development 18 (11) 7

D-5.1 1100-0155-CORP COMM PARTNERSHIPS - - - D-5.2 1100-0156-CONTRIBUTIONS & MEMBERSHIPS - - - D-5.3 1100-0170-INTERNAL COMMUNICATIONS 23 (23) (0) D-5 Employee Programs 23 (23) (0)




Division: D Human Resources Witness: Bruce Folkmann

Workpaper: D - Esc Recon





(A + B) (A X D) (B + E)D-1 Human Resources SVP Labor 557$ -$ 557$ 1.0680 595$ 595$ Non-Labor 360 - 360 1.0727 386 386 Total 917 - 917 981 981

D-2 Compensation & Benefits Labor 2,237 - 2,237 1.0680 2,389 2,389 Non-Labor 1,360 - 1,360 1.0727 1,459 1,459 Total 3,597 - 3,597 3,848 3,848

D-3 Payroll/HRIS (MyInfo) Labor 2,136 - 2,136 1.0680 2,281 2,281 Non-Labor 6,090 - 6,090 1.0727 6,533 6,533 Total 8,226 - 8,226 8,814 8,814

D-4 Employee Development Labor 562 - 562 1.0680 600 600 Non-Labor 435 - 435 1.0727 467 467 Total 997 - 997 1,067 1,067

D-5 Employee Programs Labor 238 - 238 1.0680 254 254 Non-Labor 3,083 - 3,083 1.0727 3,307 3,307 Total 3,321 - 3,321 3,561 3,561

Total Human Resources Labor 5,730 - 5,730 1.0680 6,119 6,119 Non-Labor 11,328 - 11,328 1.0727 12,152 12,152 Total 17,058$ -$ 17,058$ 18,271$ 18,271$






Cost Center: D Human Resources

Workpaper: D Esc


FTE'S 82 79 86 81 81 59 59 59




Global/Retained 12 127 220 30,204 136 (0) 0 (0)

Total Direct Assignments 43$ 201$ 317$ 30,247$ 180$ 70$ 72$ 74$



Global/Retained 8,120 7,360 26,300 (15,581) 5,118 4,337 4,304 4,366

Total Allocations 17,366$ 20,467$ 40,280$ (316)$ 20,117$ 17,809$ 18,109$ 18,197$



Global/Retained 8,131 7,487 26,520 14,623 5,254 4,337 4,304 4,366





Department: D-1 Human Resources SVP Witness: Bruce Folkmann

Cost Center: 1100-0122-HR SVP & STAFF

Workpaper: D-1.1


FTE'S 2 2 2 2 2 2 2 2








Global/Retained 158 137 204 218 201 114 79 76




Global/Retained 158 137 204 218 201 114 79 76







2009 - BASE YEAR 276$ 379$ 201$ 856$ 2

24 31 5 61


92$ 93$ (125)$ 61$ -

2012 - TEST YEAR 369$ 472$ 76$ 917$ 2

40.22% 51.46% 8.32% 100.00%

369$ 472$ 76$ 917$

(0) (0) (0) (0)

369$ 472$ 76$ 917$

D Human ResourcesD-1 Human Resources SVP



1100-0122-HR SVP & STAFFD-1.1 Recon

Direct Assignments




Avg - HR SVP

Allocations

Budgeted consulting incurred in MyInfo as noted in Recon workpaper D-3.1


Department: D-1 Human Resources SVP Witness: Bruce Folkmann

Cost Center: 1100-0122-HR SVP & STAFF

Workpaper: D-1.1 Esc


FTE'S 2 2 2 2 2 2 2 2








Global/Retained 158 137 204 218 201 116 82 82




Global/Retained 158 137 204 218 201 116 82 82





Department: D Human Resources Witness: Bruce Folkmann

Cost Center: D-2 Compensation & Benefits

Workpaper: D-2


FTE'S 23 25 27 24 24 26 25 25








Global/Retained 505 536 425 365 529 424 427 428




Global/Retained 505 536 431 367 533 424 427 428





Division: I CORPORATE CENTER SHARED SERVICESDept: D Human ResourcesCost Center: D-2 Compensation & BenefitsWorkpaper: D-2 Recon


2009 - BASE YEAR 1,318$ 1,777$ 533$ 3,628$ 24

(10) (4) (17) (31) 1


150$ (76)$ (106)$ (31)$ 1

2012 - TEST YEAR 1,468$ 1,702$ 428$ 3,597$ 25

1,468$ 1,702$ 428$ 3,597$

(0) (0) (0) (0)

1,468$ 1,702$ 428$ 3,597$



Direct Assignments


Non-recurring consulting in 2009.


Allocations



Cost Center: D-2 Compensation & Benefits

Workpaper: D-2 Esc


FTE'S 23 25 27 24 24 26 25 25








Global/Retained 505 536 425 365 529 431 446 458




Global/Retained 505 536 431 367 533 431 446 458





Department: D-2 Compensation & Benefits Witness: Bruce Folkmann

Cost Center: 1100-0134-COMP & BENEFITS DIR

Workpaper: D-2.1


FTE'S 10 8 8 9 9 10 9 9

Labor Costs 706$ 844$ 939$ 902$ 889$ 854$ 878$ 878$ Non-Labor Costs 352 257 373 488 537 397 447 547 Total Costs 1,057$ 1,101$ 1,313$ 1,390$ 1,426$ 1,251$ 1,325$ 1,425$






Subtotal - Utility 939 1,002 1,213 1,334 1,336 1,173 1,243 1,338

Global/Retained 118 99 93 54 87 78 82 87




Global/Retained 118 99 100 56 90 78 82 87







2009 - BASE YEAR 546$ 790$ 90$ 1,426$ 9

1 1 (3) (1) -


35$ (33)$ (3)$ (1)$ -

2012 - TEST YEAR 581$ 757$ 87$ 1,425$ 9

40.75% 53.15% 6.10% 100.00%

581$ 757$ 87$ 1,425$

(0) (0) (0) (0)

581$ 757$ 87$ 1,425$

D Human ResourcesD-2 Compensation & Benefits



1100-0134-COMP & BENEFITS DIRD-2.1 Recon

Direct Assignments




Casual - FTE's

Allocations

No material change in expenses



Cost Center: 1100-0134-COMP & BENEFITS DIR



FTE'S 10 8 8 9 9 10 9 9

Labor Costs 706$ 844$ 939$ 902$ 889$ 869$ 916$ 938$ Non-Labor Costs 352 257 373 488 537 404 467 587 Total Costs 1,057$ 1,101$ 1,313$ 1,390$ 1,426$ 1,273$ 1,382$ 1,524$







Global/Retained 118 99 93 54 87 79 85 93




Global/Retained 118 99 100 56 90 79 85 93






Cost Center: 1100-0135-COMPENSATION

Workpaper: D-2.2


FTE'S 5 4 4 4 6 7 7 7








Global/Retained 53 61 36 17 39 38 40 40




Global/Retained 53 61 36 17 39 38 40 40







2009 - BASE YEAR 246$ 357$ 39$ 642$ 6

5 7 1 13 1


20$ (9)$ 1$ 13$ 1

2012 - TEST YEAR 267$ 348$ 40$ 655$ 7

40.75% 53.15% 6.10% 100.00%

267$ 348$ 40$ 655$

(0) (0) (0) (0)

267$ 348$ 40$ 655$




1100-0135-COMPENSATIOND-2.2 Recon

Direct Assignments




Casual - FTE's

Allocations

Compensation studies deferred in 2009 expected to resume



Cost Center: 1100-0135-COMPENSATION



FTE'S 5 4 4 4 6 7 7 7








Global/Retained 53 61 36 17 39 38 42 43




Global/Retained 53 61 36 17 39 38 42 43






Cost Center: 1100-0136-EXECUTIVE COMPENSATION

Workpaper: D-2.3


FTE'S 2 3 3 2 2 2 2 2








Global/Retained 185 248 178 224 366 269 266 263




Global/Retained 185 248 178 224 366 269 266 263







2009 - BASE YEAR 287$ 285$ 366$ 939$ 2

(16) (12) (14) (43)


80$ (19)$ (103)$ (43)$ -

2012 - TEST YEAR 367$ 266$ 263$ 896$ 2

40.98% 29.69% 29.32% 100.00%

367$ 266$ 263$ 896$

(0) (0) (0) (0)

367$ 266$ 263$ 896$




1100-0136-EXECUTIVE COMPENSATIOND-2.3 Recon

Direct Assignments




Causal - Executives

Allocations

Non-recurring consulting in 2009



Cost Center: 1100-0136-EXECUTIVE COMPENSATION



FTE'S 2 3 3 2 2 2 2 2








Global/Retained 185 248 178 224 366 274 278 282




Global/Retained 185 248 178 224 366 274 278 282






Cost Center: 1100-0137-HR ACCTG & BUDGETS

Workpaper: D-2.4


FTE'S 5 7 9 7 7 7 7 7








Global/Retained 72 64 48 24 38 39 38 38




Global/Retained 72 64 48 24 38 39 38 38







2009 - BASE YEAR 238$ 345$ 38$ 621$ 7

No material change in expenses (0) (0) (0) (0)

Change in Allocation 2009-2012 15 (15) 0 0

15$ (15)$ (0)$ (0)$ -

2012 - TEST YEAR 253$ 330$ 38$ 621$ 7

40.75% 53.15% 6.10% 100.00%

253$ 330$ 38$ 621$

(0) (0) (0) (0)

253$ 330$ 38$ 621$




1100-0137-HR ACCTG & BUDGETSD-2.4 Recon

Direct Assignments




Casual - FTE's

Allocations



Cost Center: 1100-0137-HR ACCTG & BUDGETS



FTE'S 5 7 9 7 7 7 7 7








Global/Retained 72 64 48 24 38 39 40 40




Global/Retained 72 64 48 24 38 39 40 40






Cost Center: 1100-0276-EMPLOYEE BENEFITS SERVICE

Workpaper: D-2.5


FTE'S 0 2 2 1 0 0 0 0

Labor Costs 0$ 30$ 6$ (0)$ -$ -$ -$ -$ Non-Labor Costs - (1) - - - - - - Total Costs 0$ 30$ 6$ -$ -$ -$ -$ -$





ALLOCATIONS SDG&E 0$ 11$ 2$ -$ -$ -$ -$ -$ So Cal Gas 0 16 3 (0) - - - -


Global/Retained 0 3 0 (0) - - - -


BILLED COSTS SDG&E 0$ 11$ 2$ -$ -$ -$ -$ -$ So Cal Gas 0 16 3 (0) - - - -








Cost Center: 1100-0276-EMPLOYEE BENEFITS SERVICE



FTE'S 0 2 2 1 0 0 0 0

Labor Costs 0$ 30$ 6$ (0)$ -$ -$ -$ -$ Non-Labor Costs - (1) - - - - - - Total Costs 0$ 30$ 6$ -$ -$ -$ -$ -$





ALLOCATIONS SDG&E 0$ 11$ 2$ -$ -$ -$ -$ -$ So Cal Gas 0 16 3 (0) - - - -


Global/Retained 0 3 0 (0) - - - -


BILLED COSTS SDG&E 0$ 11$ 2$ -$ -$ -$ -$ -$ So Cal Gas 0 16 3 (0) - - - -








Cost Center: 1100-0348-CORPORATE COMPLIANCE VP

Workpaper: D-2.6


FTE'S 1 1 1 1 0 0 0 0

Labor Costs 326$ 238$ 248$ 264$ -$ -$ -$ -$ Non-Labor Costs 2 29 51 43 - - - - Total Costs 328$ 267$ 299$ 308$ -$ -$ -$ -$





ALLOCATIONS SDG&E 114$ 92$ 105$ 121$ -$ -$ -$ -$ So Cal Gas 138 115 124 141 - - - -

Subtotal - Utility 252 207 230 262 - - - -


Total Allocations 328$ 267$ 299$ 308$ -$ -$ -$ -$

BILLED COSTS SDG&E 114$ 92$ 105$ 121$ -$ -$ -$ -$ So Cal Gas 138 115 124 141 - - - -



Total Billed Costs 328$ 267$ 299$ 308$ -$ -$ -$ -$





Cost Center: 1100-0348-CORPORATE COMPLIANCE VP



FTE'S 1 1 1 1 0 0 0 0

Labor Costs 326$ 238$ 248$ 264$ -$ -$ -$ -$ Non-Labor Costs 2 29 51 43 - - - - Total Costs 328$ 267$ 299$ 308$ -$ -$ -$ -$





ALLOCATIONS SDG&E 114$ 92$ 105$ 121$ -$ -$ -$ -$ So Cal Gas 138 115 124 141 - - - -



Total Allocations 328$ 267$ 299$ 308$ -$ -$ -$ -$

BILLED COSTS SDG&E 114$ 92$ 105$ 121$ -$ -$ -$ -$ So Cal Gas 138 115 124 141 - - - -



Total Billed Costs 328$ 267$ 299$ 308$ -$ -$ -$ -$




Department: D-3 Payroll/HRIS (MyInfo) Witness: Bruce Folkmann

Cost Center: 1100-0383-MYINFO SERVICES

Workpaper: D-3.1


FTE'S 18 19 22 23 23 23 23 23


DIRECT ASSIGNMENTS SDG&E -$ 21$ 30$ 26$ 23$ 35$ 35$ 35$ So Cal Gas - 48 57 1 21 35 35 35


Global/Retained - 58 132 1 13 - - -

Total Direct Assignments -$ 127$ 219$ 28$ 57$ 69$ 69$ 69$



Global/Retained 449 623 462 279 463 470 509 474




Global/Retained 449 681 594 280 476 470 509 474







2009 - BASE YEAR 2,971$ 4,362$ 476$ 7,808$ 23

137 188 11 336

55 76 4 135

(24) (31) (5) (61)

3 4 1 8


263$ 156$ (2)$ 418$ -

2012 - TEST YEAR 3,234$ 4,518$ 474$ 8,226$ 23

39.23% 54.96% 5.81% 100.00%

3,200$ 4,483$ 474$ 8,157$

34 34 (0) 69

3,234$ 4,518$ 474$ 8,226$

Direct Assignment Detail:

Pre-employment testing 34 34 - 69



1100-0383-MYINFO SERVICESD-3.1 Recon

D Human ResourcesD-3 Payroll/HRIS (MyInfo)

ADP fees due to 2009 system upgradesAnnual fees for timekeeping system upgrade in 2012

Direct Assignments


Consulting budgeted by HR SVP as noted in Recon workpaper D-1.1Projected increase in replacement of computers



Causal - MyInfo

Allocations


Department: D-3 Payroll/HRIS (MyInfo) Witness: Bruce Folkmann

Cost Center: 1100-0383-MYINFO SERVICES



FTE'S 18 19 22 23 23 23 23 23


DIRECT ASSIGNMENTS SDG&E -$ 21$ 30$ 26$ 23$ 35$ 36$ 37$ So Cal Gas - 48 57 1 21 35 36 37



Total Direct Assignments -$ 127$ 219$ 28$ 57$ 70$ 72$ 74$



Global/Retained 449 623 462 279 463 479 531 508




Global/Retained 449 681 594 280 476 479 531 508






Cost Center: D-4 Employee Development

Workpaper: D-4


FTE'S 22 21 20 20 20 5 6 6

Labor Costs 1,493$ 1,798$ 1,934$ 2,044$ 1,982$ 962$ 562$ 562$ Non-Labor Costs 978 1,273 1,236 1,191 1,289 694 415 435 Total Costs 2,471$ 3,072$ 3,170$ 3,235$ 3,270$ 1,656$ 977$ 997$

DIRECT ASSIGNMENTS SDG&E 15$ 5$ -$ 17$ 1$ -$ -$ -$ So Cal Gas 17 - - - 1 - - -

Subtotal - Utility 32 5 - 17 2 - - -

Global/Retained 9 (2) - - - - - -


ALLOCATIONS SDG&E 846$ 1,072$ 1,201$ 1,286$ 1,181$ 709$ 390$ 414$ So Cal Gas 1,051 1,366 1,421 1,483 1,450 641 404 414

Subtotal - Utility 1,897 2,438 2,622 2,769 2,631 1,350 794 828

Global/Retained 534 632 548 449 637 306 183 169

Total Allocations 2,431$ 3,069$ 3,170$ 3,218$ 3,268$ 1,656$ 977$ 997$

BILLED COSTS SDG&E 860$ 1,077$ 1,201$ 1,303$ 1,182$ 709$ 390$ 414$ So Cal Gas 1,068 1,365 1,421 1,483 1,451 641 404 414


Global/Retained 542 630 548 449 637 306 183 169

Total Billed Costs 2,471$ 3,072$ 3,170$ 3,235$ 3,270$ 1,656$ 977$ 997$




Division: I CORPORATE CENTER SHARED SERVICESDept: D Human ResourcesCost Center: D-4 Employee DevelopmentWorkpaper: D-4 Recon


2009 - BASE YEAR 1,182$ 1,451$ 637$ 3,270$ 20

(786) (1,026) (462) (2,273) (14)


(768)$ (1,037)$ (468)$ (0)$ (14)

2012 - TEST YEAR 414$ 414$ 169$ 997$ 6

414$ 414$ 169$ 997$

(0) (0) (0) (0)

414$ 414$ 169$ 997$ TOTAL 2012 ALLOCATIONS

Reduced staff and discontinued programs due to 2010 Reorganization.




Allocations

Direct Assignments



Cost Center: D-4 Employee Development

Workpaper: D-4 Esc


FTE'S 22 21 20 20 20 5 6 6

Labor Costs 1,493$ 1,798$ 1,934$ 2,044$ 1,982$ 979$ 586$ 600$ Non-Labor Costs 978 1,273 1,236 1,191 1,289 707 433 467 Total Costs 2,471$ 3,072$ 3,170$ 3,235$ 3,270$ 1,685$ 1,019$ 1,067$

DIRECT ASSIGNMENTS SDG&E 15$ 5$ -$ 17$ 1$ -$ -$ -$ So Cal Gas 17 - - - 1 - - -




ALLOCATIONS SDG&E 846$ 1,072$ 1,201$ 1,286$ 1,181$ 722$ 407$ 443$ So Cal Gas 1,051 1,366 1,421 1,483 1,450 652 422 443


Global/Retained 534 632 548 449 637 311 191 181


BILLED COSTS SDG&E 860$ 1,077$ 1,201$ 1,303$ 1,182$ 722$ 407$ 443$ So Cal Gas 1,068 1,365 1,421 1,483 1,451 652 422 443


Global/Retained 542 630 548 449 637 311 191 181





Department: D-4 Employee Development Witness: Bruce Folkmann

Cost Center: 1100-0130-HR BUSINESS PARTNER

Workpaper: D-4.1


FTE'S 4 5 5 5 5 5 6 6


DIRECT ASSIGNMENTS SDG&E 3$ 1$ -$ 17$ 1$ -$ -$ -$ So Cal Gas 3 1 - - 1 - - -






Global/Retained 85 115 134 84 101 196 183 169




Global/Retained 85 115 134 84 101 196 183 169







2009 - BASE YEAR 215$ 244$ 101$ 560$ 5

43 43 17 103

88 88 36 212 1

62 63 25 150

(12) (12) (5) (28)


199$ 170$ 67$ (0)$ 1

2012 - TEST YEAR 414$ 414$ 169$ 997$ 6

41.54% 41.52% 16.94% 100.00%

414$ 414$ 169$ 997$

(0) (0) (0) (0)

414$ 414$ 169$ 997$



1100-0130-HR BUSINESS PARTNERD-4.1 Recon

D Human ResourcesD-4 Employee Development

Transfer function from Empl Development as noted in Recon workpaper D-4.2Transfer function from Exec Development as noted in Recon workpaper D-4.3

Direct Assignments


Transfer function from Business Conduct as noted in Recon workpaper D-4.4Non recurring Consulting and Contract Labor Costs in 2009



Multi-Factor Basic

Allocations



Cost Center: 1100-0130-HR BUSINESS PARTNER



FTE'S 4 5 5 5 5 5 6 6

Labor Costs 275$ 379$ 424$ 456$ 456$ 538$ 586$ 600$ Non-Labor Costs 96 136 154 121 103 458 433 467 Total Costs 371$ 515$ 578$ 578$ 560$ 996$ 1,019$ 1,067$

DIRECT ASSIGNMENTS SDG&E 3$ 1$ -$ 17$ 1$ -$ -$ -$ So Cal Gas 3 1 - - 1 - - -






Global/Retained 85 115 134 84 101 200 191 181

Total Allocations 366$ 514$ 578$ 561$ 557$ 996$ 1,019$ 1,067$



Global/Retained 85 115 134 84 101 200 191 181

Total Billed Costs 371$ 515$ 578$ 578$ 560$ 996$ 1,019$ 1,067$





Cost Center: 1100-1271-EMPLOYEE DEVELOPMENT

Workpaper: D-4.2


FTE'S 3 2 2 1 1 0 0 0








Global/Retained 38 32 25 10 23 - - -




Global/Retained 38 32 25 10 23 - - -







2009 - BASE YEAR 142$ 205$ 23$ 369$ 1

(43) (43) (17) (103)

(34) (56) (2) (91) (1)

(65) (107) (3) (175)


(142)$ (205)$ (23)$ (369)$ (1)

2012 - TEST YEAR -$ -$ -$ -$ -




Transfer function to HR Business Partner as noted in Recon workpaper D-4.1

Transfer staff to SDG&E in 2010 Reorganization

Discontinued programs due to 2010 Reorganization

1100-1271-EMPLOYEE DEVELOPMENTD-4.2 Recon




Cost Center: 1100-1271-EMPLOYEE DEVELOPMENT



FTE'S 3 2 2 1 1 0 0 0








Global/Retained 38 32 25 10 23 - - -




Global/Retained 38 32 25 10 23 (0) - -






Cost Center: 1100-0269-EXECUTIVE DEVELOPMENT

Workpaper: D-4.3


FTE'S 3 3 3 5 6 0 0 0








Global/Retained 230 227 135 210 364 59 - -




Global/Retained 230 227 135 210 364 59 - -







2009 - BASE YEAR 286$ 284$ 364$ 935$ 6

(162) (161) (206) (528) (4)

(37) (37) (48) (122) (1)

(65) (64) (83) (212) (1)

(22) (22) (28) (73)


(286)$ (284)$ (364)$ (935)$ (6)

2012 - TEST YEAR -$ -$ -$ -$ -




1100-0269-EXECUTIVE DEVELOPMENTD-4.3 Recon

Transfer staff and programs to SDG&E in 2010 ReorganizationTransfer staff and programs to SoCalGas in 2010 Reorganization


Remaining costs discontinued due to 2010 Reorganization




Cost Center: 1100-0269-EXECUTIVE DEVELOPMENT



FTE'S 3 3 3 5 6 0 0 0








Global/Retained 230 227 135 210 364 60 - -




Global/Retained 230 227 135 210 364 60 - -






Cost Center: 1100-0055-BUSINESS CONDUCT DIRECTOR

Workpaper: D-4.4


FTE'S 7 5 4 3 3 0 0 0








Global/Retained 105 188 202 112 95 38 - -




Global/Retained 113 188 202 112 95 38 - -







2009 - BASE YEAR 201$ 228$ 95$ 525$ 3

(140) (165) (70) (375) (3)

(62) (63) (25) (150)


(201)$ (228)$ (95)$ (525)$ (3)

2012 - TEST YEAR -$ -$ -$ -$ -





1100-0055-BUSINESS CONDUCT DIRECTORD-4.4 Recon

Staff and program reduction due to 2010 Reorganization




Cost Center: 1100-0055-BUSINESS CONDUCT DIRECTOR



FTE'S 7 5 4 3 3 0 0 0








Global/Retained 105 188 202 112 95 38 - -




Global/Retained 113 188 202 112 95 38 - -






Cost Center: 1100-0131-CORP DIVERSITY AFFAIRS

Workpaper: D-4.5


FTE'S 5 6 6 6 5 0 0 0


DIRECT ASSIGNMENTS SDG&E -$ 4$ -$ -$ -$ -$ -$ -$ So Cal Gas - (1) - - - - - -






Global/Retained 77 69 52 33 54 12 - -




Global/Retained 77 67 52 33 54 12 - -







2009 - BASE YEAR 338$ 490$ 54$ 881$ 5

(127) (183) (20) (330) (2)

(162) (235) (26) (423) (2)

(49) (71) (8) (128) (1)


(338)$ (490)$ (54)$ (881)$ (5)

2012 - TEST YEAR -$ -$ -$ -$ -




1100-0131-CORP DIVERSITY AFFAIRSD-4.5 Recon


Transfer staff and programs to SDG&E in 2010 Reorganization

Transfer staff and programs to SoCalGas in 2010 Reorganization

Reduced staff and discontinued programs due to 2010 Reorganization



Cost Center: 1100-0131-CORP DIVERSITY AFFAIRS



FTE'S 5 6 6 6 5 0 0 0


DIRECT ASSIGNMENTS SDG&E -$ 4$ -$ -$ -$ -$ -$ -$ So Cal Gas - (1) - - - - - -






Global/Retained 77 69 52 33 54 12 - -




Global/Retained 77 67 52 33 54 12 - -






Cost Center: D-5 Employee Programs

Workpaper: D-5


FTE'S 17 12 15 12 12 3 3 3

Labor Costs 1,111$ 1,313$ 1,170$ 874$ 880$ 459$ 238$ 238$ Non-Labor Costs 5,972 4,751 24,724 13,878 3,855 3,177 3,083 3,083 Total Costs 7,084$ 6,064$ 25,894$ 14,753$ 4,734$ 3,636$ 3,321$ 3,321$

DIRECT ASSIGNMENTS SDG&E -$ -$ 10$ -$ (2)$ -$ -$ -$ So Cal Gas -$ -$ -$ -$ -$ -$ -$ -$

Subtotal - Utility - - 10 - (2) - - -

Global/Retained 3$ 71$ 81$ 30,201$ 119$ -$ -$ -$



Subtotal - Utility 607 560 1,142 1,444 1,331 690 395 395

Global/Retained 6,474 5,433 24,661 (16,891) 3,287 2,946 2,926 2,926

Total Allocations 7,081$ 5,993$ 25,803$ (15,447)$ 4,618$ 3,636$ 3,321$ 3,321$



Global/Retained 6,477 5,504 24,743 13,310 3,406 2,946 2,926 2,926





Division: I CORPORATE CENTER SHARED SERVICESDept: D Human ResourcesCost Center: D-5 Employee ProgramsWorkpaper: D-5 Recon


2009 - BASE YEAR 567$ 762$ 3,406$ 4,734$ 12

(418) (515) (376) (1,309) (9)

- - (105) (105)


(395)$ (538)$ (481)$ (1,414)$ (9)

2012 - TEST YEAR 171$ 224$ 2,926$ 3,321$ 3

171$ 224$ 2,926$ 3,321$

- - - -

171$ 224$ 2,926$ 3,321$




Lower contributions forecasted.

Reduced staff and discontinued programs due to 2010 Reorganization.


Allocations

Direct Assignments



Cost Center: D-5 Employee Programs

Workpaper: D-5 Esc


FTE'S 17 12 15 12 12 3 3 3

Labor Costs 1,111$ 1,313$ 1,170$ 874$ 880$ 467$ 248$ 254$ Non-Labor Costs 5,972 4,751 24,724 13,878 3,855 3,235 3,218 3,307 Total Costs 7,084$ 6,064$ 25,894$ 14,753$ 4,734$ 3,702$ 3,466$ 3,561$

DIRECT ASSIGNMENTS SDG&E -$ -$ 10$ -$ (2)$ -$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility - - 10 - (2) - - -

Global/Retained 3 71 81 30,201 119 - - -




Global/Retained 6,474 5,433 24,661 (16,891) 3,287 3,000 3,054 3,138




Global/Retained 6,477 5,504 24,743 13,310 3,406 3,000 3,054 3,138





Department: D-5 Employee Programs Witness: Bruce Folkmann

Cost Center: 1100-0155-CORP COMM PARTNERSHIPS

Workpaper: D-5.1


FTE'S 6 6 8 5 5 2 2 2


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 4$ (2)$ -$ -$ -$ So Cal Gas - - - 4 - - - -

Subtotal - Utility - - - 8 (2) - - -

Global/Retained 3 - 5 147 86 - - -




Global/Retained 683 597 495 326 256 23 17 17




Global/Retained 686 597 500 473 342 23 17 17







2009 - BASE YEAR 197$ 226$ 342$ 765$ 5

(60) (56) (231) (347) (1)

(24) (23) (94) (142) (2)


(84)$ (79)$ (325)$ (489)$ (3)

2012 - TEST YEAR 112$ 147$ 17$ 276$ 2

40.75% 53.15% 6.10% 100.00%

112$ 147$ 17$ 276$

(0) (0) (0) (0)

112$ 147$ 17$ 276$

D Human ResourcesD-5 Employee Programs



Allocations

Direct Assignments


1100-0155-CORP COMM PARTNERSHIPSD-5.1 Recon

Casual - FTE's




Reduced staff and discontinued programs due to 2010 Reorganization



Cost Center: 1100-0155-CORP COMM PARTNERSHIPS



FTE'S 6 6 8 5 5 2 2 2


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ 4$ (2)$ -$ -$ -$ So Cal Gas - - - 4 - - - -

Subtotal - Utility - - - 8 (2) - - -





Global/Retained 683 597 495 326 256 23 18 18




Global/Retained 686 597 500 473 342 23 18 18






Cost Center: 1100-0156-CONTRIBUTIONS & MEMBERSHIPS

Workpaper: D-5.2


FTE'S 0 0 0 0 0 0 0 0

Labor Costs (18)$ -$ -$ (114)$ (208)$ -$ -$ -$ Non-Labor Costs 5,330 4,361 24,193 12,877 3,213 2,900 2,900 2,900 Total Costs 5,312$ 4,361$ 24,193$ 12,763$ 3,005$ 2,900$ 2,900$ 2,900$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ (4)$ -$ -$ -$ -$ So Cal Gas - - - (5) - - - -

Subtotal - Utility - - - (9) - - - -

Global/Retained - - 77 30,031 33 - - -

Total Direct Assignments -$ -$ 77$ 30,022$ 33$ -$ -$ -$



Global/Retained 5,312 4,361 24,116 (17,260) 2,973 2,900 2,900 2,900


BILLED COSTS SDG&E -$ -$ -$ (4)$ -$ -$ -$ -$ So Cal Gas - - - (5) - - - -


Global/Retained 5,312 4,361 24,193 12,772 3,005 2,900 2,900 2,900







2009 - BASE YEAR -$ -$ 3,005$ 3,005$ -

-$ -$ (105) (105)


-$ -$ (105)$ (105)$ -

2012 - TEST YEAR -$ -$ 2,900$ 2,900$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ 2,900$ 2,900$

- - - -

-$ -$ 2,900$ 2,900$




Direct Assignments


1100-0156-CONTRIBUTIONS & MEMBERSHIPSD-5.2 Recon

Allocations


Retained

Lower contributions forecasted




Cost Center: 1100-0156-CONTRIBUTIONS & MEMBERSHIPS



FTE'S 0 0 0 0 0 0 0 0

Labor Costs (18)$ -$ -$ (114)$ (208)$ -$ -$ -$ Non-Labor Costs 5,330 4,361 24,193 12,877 3,213 2,953 3,027 3,111 Total Costs 5,312$ 4,361$ 24,193$ 12,763$ 3,005$ 2,953$ 3,027$ 3,111$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ (4)$ -$ -$ -$ -$ So Cal Gas - - - (5) - - - -


Global/Retained - - 77 30,031 33 - - -

Total Direct Assignments -$ -$ 77$ 30,022$ 33$ -$ -$ -$



Global/Retained 5,312 4,361 24,116 (17,260) 2,973 2,953 3,027 3,111


BILLED COSTS SDG&E -$ -$ -$ (4)$ -$ -$ -$ -$ So Cal Gas - - - (5) - - - -


Global/Retained 5,312 4,361 24,193 12,772 3,005 2,953 3,027 3,111






Cost Center: 1100-0170-INTERNAL COMMUNICATIONS

Workpaper: D-5.3


FTE'S 11 6 7 7 7 1 1 1




Global/Retained - 71 (1) 22 - - - -



Subtotal - Utility 359 295 661 1,050 905 349 136 136

Global/Retained 479 475 50 42 59 23 9 9




Global/Retained 479 546 50 65 59 23 9 9







2009 - BASE YEAR 370$ 536$ 59$ 964$ 7

(126) (164) (19) (309) (2)

(56) (73) (8) (138)

(152) (199) (23) (372) (4)


(311)$ (459)$ (50)$ (819)$ (6)

2012 - TEST YEAR 59$ 77$ 9$ 145$ 1

40.75% 53.15% 6.10% 100.00%

59$ 77$ 9$ 145$

(0) (0) (0) (0)

59$ 77$ 9$ 145$

Allocations




Direct Assignments


1100-0170-INTERNAL COMMUNICATIONSD-5.3 Recon




Transfer staff and programs to SoCalGas in 2010 Reorganization

Staff and program reductions due to 2010 Reorganization

Casual - FTE's



Cost Center: 1100-0170-INTERNAL COMMUNICATIONS



FTE'S 11 6 7 7 7 1 1 1




Global/Retained - 71 (1) 22 - - - -




Global/Retained 479 475 50 42 59 24 9 9




Global/Retained 479 546 50 65 59 24 9 9






Cost Center: E External Affairs

Workpaper: E


FTE'S 40 64 70 78 81 18 19 19


DIRECT ASSIGNMENTS SDG&E 22$ 47$ 94$ 49$ 42$ 0$ -$ -$ So Cal Gas 37$ 14$ 34$ 29$ 42$ 0$ -$ -$


Global/Retained 906$ 71$ 286$ 271$ 330$ 24$ 23$ 23$


ALLOCATIONS SDG&E 840$ 920$ 2,092$ 2,517$ 2,686$ 2,051$ 965$ 992$ So Cal Gas 1,045 1,154 2,526 2,957 3,085 1,745 1,049 1,047


Global/Retained 9,522 9,649 14,395 17,921 17,506 5,153 4,138 4,112


BILLED COSTS SDG&E 862$ 967$ 2,186$ 2,566$ 2,728$ 2,051$ 965$ 992$ So Cal Gas 1,083 1,168 2,559 2,986 3,127 1,745 1,049 1,047


Global/Retained 10,429 9,720 14,681 18,192 17,836 5,176 4,161 4,135







2009 - BASE YEAR 2,728$ 3,127$ 17,836$ 23,691$ 81

- - (7,335) (7,335)

(1,824) (1,999) (6,160) (9,983) (62)

(65) (64) (68) (197)


(1,736)$ (2,079)$ (13,701)$ (17,515)$ (62)

2012 - TEST YEAR 992$ 1,047$ 4,135$ 6,175$ 19

992$ 1,048$ 4,112$ 6,152$

(0) (0) 23 23

992$ 1,047$ 4,135$ 6,175$ TOTAL 2012 ALLOCATIONS

E External AffairsE Recon


Allocations

Decreased advertising program.Eliminated or transferred departments as a result of the 2010 reorganization.Other reductions due to the 2010 Reorganization.


Direct Assignments





(2009 $000's)

Division: External Affairs Witness: Bruce A. Folkmann


E-1.1 1100-0169-CORPORATE COMMUNICATIONS 23 (23) 0 E-1.2 1100-0456-CORP RESPONSIBILITY REPORT 10 (6) 4 E-1.3 1100-0168-DIGITAL/PRINT COMMUNICATIONS 32 (20) 12 E-1.4 1100-0208-INTERNET COMMUNICATIONS - - - E-1.5 1100-0294-CORPORATE HOSPITALITY - - - E-1.6 1100-0378-ANNUAL REPORT 15 (10) 6 E-1 Communications 80 (59) 21

E-2.1 1100-0150-VP - CORP RELATIONS 54 49 103 E-2.2 1100-0152-FEDERAL GOVERNMENT AFFAIRS - - - E-2.3 1100-0157-GOVT PROGRAMS & CORP RESPONSIBIL 2 (6) (4) E-2.4 1100-0151-CORPORATE POLITICAL CONTR - - - E-2.5 1100-0395-COMPLIANCE / REPORTING & ANALYSIS 5 (1) 3 E-2.6 1100-0163-FERC RELATIONS 13 1 14 E-2 Government Affairs 73 43 116

E-3.1 1100-0147-EVP - EXTERNAL RELATIONS - - - E-3.2 1100-0379-VP - REGULATORY AFFAIRS - - - E-3.3 1100-0400-CORPORATE LEGISLATIVE POL - - - E-3.4 1100-0148-ENVIROMENTAL & REG AFFAIRS - - - E-3.5 1100-0006-COMPLIANCE - - - E-3.6 1100-0164-SVP COMMS & COMMUNITY PAR - - - E-3.7 1100-1398-COMMUNITY REL - SAN DIEGO - - - E-3.8 1100-2451-COMMUNITY RELATIONS - LOS - - - E-3.9 1100-2149-CORPORATE EVENTS - - - E-3.10 1100-1153-STATE GOVERNMENT AFFAIRS - - - E-3.11 1100-1160-STATE REGULATORY AFFAIRS - - - E-3.12 1100-1159-CORP REGULATORY POLICY - - - E-3.13 1100-6381-DIRECTOR - GOVT AFFAIRS - - - E-3.14 1100-6452-GAS RESEARCH & ANALYSIS - - - E-3.15 1100-4397-PUBLIC RELATIONS - MEXICO - - - E-3.16 1100-4394-VP INTERNATIONAL AFFAIRS - - - E-3 External Affairs - - -





Division: E External Affairs Witness: Bruce Folkmann

Workpaper: E - Esc Recon





(A + B) (A X D) (B + E)E-1 Communications Labor 588$ -$ 588$ 1.0680 628$ 628$ Non-Labor 1,880 16 1,896 1.0727 2,017 2,033 Total 2,468 16 2,484 2,645 2,661

E-2 Government Affairs Labor 1,534 - 1,534 1.0680 1,638 1,638 Non-Labor 2,157 - 2,157 1.0727 2,313 2,313 Total 3,690 - 3,690 3,952 3,952

E-3 External Affairs Labor - - - - - - Non-Labor - - - - - - Total - - - - -

Total External Affairs Labor 2,122 - 2,122 1.0680 2,266 2,266 Non-Labor 4,036 16 4,052 1.0727 4,330 4,346 Total 6,159$ 16$ 6,175$ 6,596$ 6,612$






Cost Center: E External Affairs

Workpaper: E Esc


FTE'S 40 64 70 78 81 18 19 19




Global/Retained 906 71 286 271 330 24 24 25


ALLOCATIONS SDG&E 840$ 920$ 2,092$ 2,517$ 2,686$ 2,088$ 1,006$ 1,061$ So Cal Gas 1,045 1,154 2,526 2,957 3,085 1,776 1,094 1,120


Global/Retained 9,522 9,649 14,395 17,921 17,506 5,246 4,318 4,406


BILLED COSTS SDG&E 862$ 967$ 2,186$ 2,566$ 2,728$ 2,088$ 1,006$ 1,061$ So Cal Gas 1,083 1,168 2,559 2,986 3,127 1,776 1,094 1,120


Global/Retained 10,429 9,720 14,681 18,192 17,836 5,270 4,342 4,431





Department: E External Affairs Witness: Bruce Folkmann

Cost Center: E-1 Communications

Workpaper: E-1


FTE'S 4 16 22 23 24 6 6 6

Labor Costs 365$ 385$ 1,434$ 2,008$ 2,192$ 1,036$ 588$ 588$ Non-Labor Costs 2,872 2,576 4,686 6,728 9,627 2,059 1,896 1,896 Total Costs 3,237$ 2,962$ 6,120$ 8,736$ 11,819$ 3,096$ 2,484$ 2,484$

DIRECT ASSIGNMENTS SDG&E 8$ 28$ 64$ 17$ 11$ -$ -$ -$ So Cal Gas 37$ 14$ 14$ 10$ 9$ -$ -$ -$


Global/Retained 17$ 35$ 35$ 7$ 33$ 23$ 23$ 23$


ALLOCATIONS SDG&E 369$ 408$ 733$ 1,018$ 1,027$ 649$ 468$ 485$ So Cal Gas 447 505 864 1,182 1,165 686 485 485

Subtotal - Utility 815 913 1,597 2,200 2,192 1,335 953 970

Global/Retained 2,359 1,971 4,409 6,502 9,574 1,737 1,508 1,491


BILLED COSTS SDG&E 376$ 436$ 798$ 1,035$ 1,038$ 649$ 468$ 485$ So Cal Gas 484 519 878 1,192 1,174 686 485 485

Subtotal - Utility 860 955 1,676 2,227 2,212 1,335 953 970

Global/Retained 2,376 2,006 4,444 6,508 9,607 1,760 1,531 1,514







2009 - BASE YEAR 1,038$ 1,174$ 9,607$ 11,819$ 24

0 0 (7,335) (7,335)

(568) (565) (588) (1,721) (18)

(65) (65) (148) (278)


(553)$ (689)$ (8,093)$ (9,335)$ (18)

2012 - TEST YEAR 485$ 485$ 1,514$ 2,484$ 6

485$ 485$ 1,491$ 2,461$

(0) (0) 23 23

485$ 485$ 1,514$ 2,484$

Direct Assignments


E-1 CommunicationsE-1 Recon


Allocations

Decreased advertising program at Corporate. Labor changes as a result of the reorganization and filling vacancies. Lower consulting and other reductions due to the Reorganization.



I CORPORATE CENTER SHARED SERVICESE External Affairs



Cost Center: E-1 Communications

Workpaper: E-1 Esc


FTE'S 4 16 22 23 24 6 6 6

Labor Costs 365$ 385$ 1,434$ 2,008$ 2,192$ 1,054$ 613$ 628$ Non-Labor Costs 2,872 2,576 4,686 6,728 9,627 2,097 1,978 2,033 Total Costs 3,237$ 2,962$ 6,120$ 8,736$ 11,819$ 3,151$ 2,592$ 2,661$



Global/Retained 17 35 35 7 33 24 24 25


ALLOCATIONS SDG&E 369$ 408$ 733$ 1,018$ 1,027$ 661$ 488$ 519$ So Cal Gas 447 505 864 1,182 1,165 698 506 519

Subtotal - Utility 815 913 1,597 2,200 2,192 1,359 994 1,038

Global/Retained 2,359 1,971 4,409 6,502 9,574 1,769 1,574 1,598


BILLED COSTS SDG&E 376$ 436$ 798$ 1,035$ 1,038$ 661$ 488$ 519$ So Cal Gas 484 519 878 1,192 1,174 698 506 519

Subtotal - Utility 860 955 1,676 2,227 2,212 1,359 994 1,038

Global/Retained 2,376 2,006 4,444 6,508 9,607 1,792 1,598 1,623





Department: E-1 Communications Witness: Bruce Folkmann

Cost Center: 1100-0169-CORPORATE COMMUNICATIONS

Workpaper: E-1.1


FTE'S 4 5 11 11 11 2 2 2

Labor Costs 365$ 363$ 543$ 1,050$ 1,059$ 446$ 237$ 237$ Non-Labor Costs 402 515 356 377 392 169 67 67 Total Costs 767$ 878$ 899$ 1,427$ 1,451$ 615$ 304$ 304$

DIRECT ASSIGNMENTS SDG&E 3$ -$ 38$ (13)$ 1$ -$ -$ -$ So Cal Gas 7 - - - - - - -

Subtotal - Utility 10 - 38 (13) 1 - - -

Global/Retained 3 20 20 (10) - - - -

Total Direct Assignments 13$ 20$ 58$ (22)$ 1$ -$ -$ -$



Global/Retained 465 513 414 725 725 307 152 152

Total Allocations 754$ 859$ 841$ 1,449$ 1,450$ 615$ 304$ 304$



Global/Retained 467 533 435 715 725 307 152 152

Total Billed Costs 767$ 878$ 899$ 1,427$ 1,451$ 615$ 304$ 304$






2009 - BASE YEAR 340$ 386$ 725$ 1,451$ 11

(224) (224) (449) (897) (9)

(63) (62) (125) (250)


(264)$ (309)$ (573)$ (1,147)$ (9)

2012 - TEST YEAR 76$ 76$ 152$ 304$ 2

25.01% 24.99% 50.00% 100.00%

76$ 76$ 152$ 304$

(0) (0) (0) (0)

1100-0169-CORPORATE COMMUNICATIONSE-1.1 Recon



E External AffairsE-1 Communications

Transferred 9 FTEs to SDG&E/SoCal Gas.

Lower consulting due to cancellation of media relations contract and transfer of certain public relations consulting to SDG&E.

Multi-Factor Split

Allocations

Direct Assignments





Cost Center: 1100-0169-CORPORATE COMMUNICATIONS

Workpaper: E-1.1 Esc


FTE'S 4 5 11 11 11 2 2 2

Labor Costs 365$ 363$ 543$ 1,050$ 1,059$ 454$ 247$ 253$ Non-Labor Costs 402 515 356 377 392 172 70 72 Total Costs 767$ 878$ 899$ 1,427$ 1,451$ 626$ 317$ 325$

DIRECT ASSIGNMENTS SDG&E 3$ -$ 38$ (13)$ 1$ -$ -$ -$ So Cal Gas 7 - - - - - - -

Subtotal - Utility 10 - 38 (13) 1 - - -

Global/Retained 3 20 20 (10) - - - -

Total Direct Assignments 13$ 20$ 58$ (22)$ 1$ -$ -$ -$



Global/Retained 465 513 414 725 725 313 159 163

Total Allocations 754$ 859$ 841$ 1,449$ 1,450$ 626$ 317$ 325$



Global/Retained 467 533 435 715 725 313 159 163

Total Billed Costs 767$ 878$ 899$ 1,427$ 1,451$ 626$ 317$ 325$





Cost Center: 1100-0456-CORP RESPONSIBILITY REPORT

Workpaper: E-1.2


FTE'S 0 0 0 2 2 0 0 0

Labor Costs -$ -$ -$ 65$ 193$ 78$ -$ -$ Non-Labor Costs - - - 14 115 168 115 115 Total Costs -$ -$ -$ 78$ 309$ 246$ 115$ 115$







Global/Retained - - - 12 56 49 22 20




Global/Retained - - - 12 56 49 22 20







2009 - BASE YEAR 118$ 134$ 56$ 309$ 2

(39) (39) (16) (93) (1)

(42) (42) (17) (100) (1)


(70)$ (86)$ (36)$ (193)$ (2)

2012 - TEST YEAR 48$ 48$ 20$ 115$ -

41.54% 41.52% 16.94% 100.00%

48$ 48$ 20$ 115$

- - - -

48$ 48$ 20$ 115$

1100-0456-CORP RESPONSIBILITY REPORTE-1.2 Recon




Transferred FTE to cost center 1100-0157. See Recon workpaper E-2.3.

Transferred FTE to Sempra Generation.

Multi-Factor Basic

Allocations

Direct Assignments






Cost Center: 1100-0456-CORP RESPONSIBILITY REPORT



FTE'S 0 0 0 2 2 0 0 0

Labor Costs -$ -$ -$ 65$ 193$ 79$ -$ -$ Non-Labor Costs - - - 14 115 171 120 124 Total Costs -$ -$ -$ 78$ 309$ 250$ 120$ 124$







Global/Retained - - - 12 56 50 23 21




Global/Retained - - - 12 56 50 23 21






Cost Center: 1100-0168-DIGITAL/PRINT COMMUNICATIONS

Workpaper: E-1.3


FTE'S 0 11 11 10 11 4 4 4

Labor Costs -$ 22$ 891$ 893$ 940$ 512$ 351$ 351$ Non-Labor Costs - 2 50 54 84 51 42 42 Total Costs -$ 24$ 940$ 947$ 1,024$ 563$ 393$ 393$

DIRECT ASSIGNMENTS SDG&E -$ -$ 4$ -$ 2$ -$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility - - 4 - 2 - - -

Global/Retained - - - 4 24 23 23 23

Total Direct Assignments -$ -$ 4$ 4$ 26$ 23$ 23$ 23$



Global/Retained - 15 219 141 181 108 69 63




Global/Retained - 15 219 145 205 131 92 86

Total Billed Costs -$ 24$ 940$ 947$ 1,024$ 563$ 393$ 393$






2009 - BASE YEAR 385$ 435$ 205$ 1,024$ 11

(263) (261) (107) (631) (7)


(231)$ (281)$ (119)$ (631)$ (7)

2012 - TEST YEAR 154$ 154$ 86$ 393$ 4

41.54% 41.52% 16.94% 100.00%

154$ 154$ 63$ 370$

(0) (0) 23 23

154$ 154$ 86$ 393$

Direct Assignment Details Contract labor charge to Global BU - - 23 23




Allocations

Direct Assignments


1100-0168-DIGITAL/PRINT COMMUNICATIONSE-1.3 Recon

Decrease in labor and non-labor due to transfer of 7 FTES to SDG&E



Multi-Factor Basic



Cost Center: 1100-0168-DIGITAL/PRINT COMMUNICATIONS



FTE'S 0 11 11 10 11 4 4 4

Labor Costs -$ 22$ 891$ 893$ 940$ 521$ 366$ 375$ Non-Labor Costs - 2 50 54 84 52 44 45 Total Costs -$ 24$ 940$ 947$ 1,024$ 573$ 410$ 420$

DIRECT ASSIGNMENTS SDG&E -$ -$ 4$ -$ 2$ -$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility - - 4 - 2 - - -

Global/Retained - - - 4 24 24 24 25

Total Direct Assignments -$ -$ 4$ 4$ 26$ 24$ 24$ 25$



Global/Retained - 15 219 141 181 110 72 67




Global/Retained - 15 219 145 205 134 96 92

Total Billed Costs -$ 24$ 940$ 947$ 1,024$ 573$ 410$ 420$





Cost Center: 1100-0208-INTERNET COMMUNICATIONS

Workpaper: E-1.4


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ 0$ -$ -$ -$ Non-Labor Costs 1,348 846 2,972 5,137 8,282 947 947 947 Total Costs 1,348$ 846$ 2,972$ 5,137$ 8,282$ 947$ 947$ 947$







Global/Retained 1,348 846 2,972 5,137 8,282 947 947 947

Total Allocations 1,348$ 846$ 2,972$ 5,137$ 8,282$ 947$ 947$ 947$



Global/Retained 1,348 846 2,972 5,137 8,282 947 947 947

Total Billed Costs 1,348$ 846$ 2,972$ 5,137$ 8,282$ 947$ 947$ 947$






2009 - BASE YEAR -$ -$ 8,282$ 8,282$ -

- - (7,335) (7,335)


-$ -$ (7,335)$ (7,335)$ -

2012 - TEST YEAR -$ -$ 947$ 947$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ 947$ 947$

- - - -

-$ -$ 947$ 947$




Allocations

Direct Assignments


1100-0208-INTERNET COMMUNICATIONSE-1.4 Recon

Decrease due to transfer of advertising function to SDG&E



Retained



Cost Center: 1100-0208-INTERNET COMMUNICATIONS



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ 0$ -$ -$ -$ Non-Labor Costs 1,348 846 2,972 5,137 8,282 964 988 1,016 Total Costs 1,348$ 846$ 2,972$ 5,137$ 8,282$ 964$ 988$ 1,016$







Global/Retained 1,348 846 2,972 5,137 8,282 964 988 1,016

Total Allocations 1,348$ 846$ 2,972$ 5,137$ 8,282$ 964$ 988$ 1,016$



Global/Retained 1,348 846 2,972 5,137 8,282 964 988 1,016

Total Billed Costs 1,348$ 846$ 2,972$ 5,137$ 8,282$ 964$ 988$ 1,016$





Cost Center: 1100-0294-CORPORATE HOSPITALITY

Workpaper: E-1.5


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 388 436 668 383 240 225 225 225 Total Costs 388$ 436$ 668$ 383$ 240$ 225$ 225$ 225$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ (2)$ -$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility - - - - (2) - - -





Global/Retained 388 436 668 381 242 225 225 225


BILLED COSTS SDG&E -$ -$ -$ -$ (2)$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 388 436 668 383 242 225 225 225







2009 - BASE YEAR (2)$ -$ 242$ 240$ -

2 - (17) (15)


2$ -$ (17)$ (15)$ -

2012 - TEST YEAR -$ -$ 225$ 225$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ 225$ 225$

- - - -

-$ -$ 225$ 225$




Allocations

Direct Assignments


1100-0294-CORPORATE HOSPITALITYE-1.5 Recon

Reduction in Corporate Community Relations' Petco suite events.



Retained



Cost Center: 1100-0294-CORPORATE HOSPITALITY



FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ (2)$ -$ -$ -$ So Cal Gas - - - - - - - -






Global/Retained 388 436 668 381 242 229 235 241


BILLED COSTS SDG&E -$ -$ -$ -$ (2)$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 388 436 668 383 242 229 235 241






Cost Center: 1100-0378-ANNUAL REPORT

Workpaper: E-1.6


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 0$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 733 777 640 764 513 500 500 500 Total Costs 733$ 777$ 640$ 764$ 513$ 500$ 500$ 500$



Global/Retained 14 15 14 11 9 (0) - -

Total Direct Assignments 48$ 58$ 51$ 51$ 28$ (0)$ -$ -$



Global/Retained 159 161 137 107 88 100 94 85




Global/Retained 173 177 151 118 97 100 94 85







2009 - BASE YEAR 197$ 220$ 97$ 513$ -

(5) (2) (6) (13)


11$ (12)$ (12)$ (13)$ -

2012 - TEST YEAR 208$ 208$ 85$ 500$ -

41.54% 41.52% 16.94% 100.00%

208$ 208$ 85$ 500$

- - - -

208$ 208$ 85$ 500$




Allocations

Direct Assignments


1100-0378-ANNUAL REPORTE-1.6 Recon

Savings anticipated in Annual Report design and printing costs



Multi-Factor Basic



Cost Center: 1100-0378-ANNUAL REPORT



FTE'S 0 0 0 0 0 0 0 0

Labor Costs 0$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 733 777 640 764 513 509 521 535 Total Costs 733$ 777$ 640$ 764$ 513$ 509$ 521$ 535$







Global/Retained 159 161 137 107 88 102 98 91




Global/Retained 173 177 151 118 97 102 98 91






Cost Center: E-2 Government Affairs

Workpaper: E-2


FTE'S 6 8 10 10 13 12 13 13

Labor Costs 737$ 1,047$ 1,110$ 1,403$ 1,371$ 1,538$ 1,534$ 1,534$ Non-Labor Costs 1,626 1,863 2,239 4,442 1,889 2,168 2,157 2,157 Total Costs 2,363$ 2,910$ 3,349$ 5,845$ 3,260$ 3,706$ 3,691$ 3,691$

DIRECT ASSIGNMENTS SDG&E -$ -$ 20$ 32$ 5$ -$ -$ -$ So Cal Gas -$ -$ 11$ 19$ 6$ -$ -$ -$


Global/Retained 9$ (10)$ 83$ 131$ (13)$ -$ -$ -$

Total Direct Assignments 9$ (10)$ 114$ 182$ (2)$ -$ -$ -$



Global/Retained 2,252 2,813 2,603 4,820 2,511 2,631 2,630 2,621




Global/Retained 2,261 2,803 2,686 4,951 2,498 2,631 2,630 2,621







2009 - BASE YEAR 346$ 416$ 2,498$ 3,260$ 13

87 104 159 350

- - 60 60

- - 20 20


161$ 147$ 123$ 430$

2012 - TEST YEAR 507$ 563$ 2,621$ 3,690$ 13

507$ 563$ 2,621$ 3,691$

(0) (0) (0) (0)

507$ 563$ 2,621$ 3,690$

Direct Assignments


E-2 Government AffairsE-2 Recon


Allocations

Labor changes as a result of the reorganization and filling vacancies. Increased political activity for the 2012 Presidential election. Increase in Washington office rent due to the escalation in contract terms.






Cost Center: E-2 Government Affairs

Workpaper: E-2 Esc


FTE'S 6 8 10 10 13 12 13 13

Labor Costs 737$ 1,047$ 1,110$ 1,403$ 1,371$ 1,565$ 1,600$ 1,638$ Non-Labor Costs 1,626 1,863 2,239 4,442 1,889 2,208 2,251 2,313 Total Costs 2,363$ 2,910$ 3,348$ 5,845$ 3,260$ 3,773$ 3,851$ 3,952$



Global/Retained 11 (10) 82 132 (13) - - -

Total Direct Assignments 11$ (10)$ 113$ 182$ (1)$ -$ -$ -$



Global/Retained 2,252 2,813 2,603 4,820 2,511 2,679 2,744 2,808




Global/Retained 2,262 2,803 2,685 4,951 2,498 2,679 2,744 2,808





Department: E-2 Government Affairs Witness: Bruce Folkmann

Cost Center: 1100-0150-VP - CORP RELATIONS

Workpaper: E-2.1


FTE'S 2 2 1 1 1 1 2 2


DIRECT ASSIGNMENTS SDG&E -$ -$ 20$ 32$ -$ -$ -$ -$ So Cal Gas - - 11 19 - - - -

Subtotal - Utility - - 31 51 - - - -

Global/Retained - - 79 129 - - - -

Total Direct Assignments -$ -$ 110$ 180$ -$ -$ -$ -$



Global/Retained 443 612 515 466 345 318 337 332




Global/Retained 443 612 595 596 345 318 337 332







2009 - BASE YEAR 59$ 70$ 345$ 474$ 1

42 44 90 176 1


96$ 93$ (13)$ 176$ 1

2012 - TEST YEAR 155$ 164$ 332$ 651$ 2

23.76% 25.17% 51.07% 100.00%

155$ 164$ 332$ 651$

(0) (0) (0) (0)

155$ 164$ 332$ 651$

E External AffairsE-2 Government Affairs



Allocations

Direct Assignments


1100-0150-VP - CORP RELATIONSE-2.1 Recon

Consulting and additional division support after 2010 reorganization and reductions in E-3.



Avg - VP Corporate Relations



Cost Center: 1100-0150-VP - CORP RELATIONS



FTE'S 2 2 1 1 1 1 2 2


DIRECT ASSIGNMENTS SDG&E -$ -$ 20$ 32$ -$ -$ -$ -$ So Cal Gas - - 11 19 - - - -

Subtotal - Utility - - 31 51 - - - -

Global/Retained - - 79 129 - - - -

Total Direct Assignments -$ -$ 110$ 180$ -$ -$ -$ -$



Global/Retained 443 612 515 466 345 324 351 356




Global/Retained 443 612 595 596 345 324 351 356






Cost Center: 1100-0152-FEDERAL GOVERNMENT AFFAIRS

Workpaper: E-2.2


FTE'S 4 3 2 2 3 3 3 3

Labor Costs 399$ 450$ 275$ 227$ 312$ 398$ 398$ 398$ Non-Labor Costs 679 688 733 629 617 647 647 647 Total Costs 1,079$ 1,138$ 1,009$ 856$ 930$ 1,044$ 1,044$ 1,044$




Total Direct Assignments 11$ (10)$ -$ -$ -$ -$ -$ -$



Global/Retained 1,068 1,149 1,009 856 930 1,044 1,044 1,044

Total Allocations 1,068$ 1,149$ 1,009$ 856$ 930$ 1,044$ 1,044$ 1,044$

BILLED COSTS SDG&E -$ 0$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 1,079 1,138 1,009 856 930 1,044 1,044 1,044

Total Billed Costs 1,079$ 1,138$ 1,009$ 856$ 930$ 1,044$ 1,044$ 1,044$






2009 - BASE YEAR -$ -$ 930$ 930$ 3

- - 95 95

- - 20 20


-$ -$ 115$ 115$

2012 - TEST YEAR -$ -$ 1,044$ 1,044$ 3

0.00% 0.00% 100.00% 100.00%

0$ 0$ 1,044$ 1,044$

(0) (0) (0) (0)

1100-0152-FEDERAL GOVERNMENT AFFAIRSE-2.2 Recon




Partial year labor vacancy filled in 2009.Increase in office rent due to escalation in contract terms.

Retained

Allocations

Direct Assignments





Cost Center: 1100-0152-FEDERAL GOVERNMENT AFFAIRS



FTE'S 4 3 2 2 3 3 3 3

Labor Costs 399$ 450$ 275$ 227$ 312$ 404$ 415$ 425$ Non-Labor Costs 679 688 733 629 617 659 675 694 Total Costs 1,079$ 1,138$ 1,009$ 856$ 930$ 1,063$ 1,090$ 1,119$




Total Direct Assignments 11$ (10)$ -$ -$ -$ -$ -$ -$



Global/Retained 1,068 1,149 1,009 856 930 1,063 1,090 1,119

Total Allocations 1,068$ 1,149$ 1,009$ 856$ 930$ 1,063$ 1,090$ 1,119$

BILLED COSTS SDG&E -$ 0$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 1,079 1,138 1,009 856 930 1,063 1,090 1,119

Total Billed Costs 1,079$ 1,138$ 1,009$ 856$ 930$ 1,063$ 1,090$ 1,119$





Cost Center: 1100-0157-GOVT PROGRAMS & CORP RESPONSIBILITY

Workpaper: E-2.3


FTE'S 0 2 4 4 4 5 5 5

Labor Costs -$ 23$ 339$ 406$ 323$ 481$ 499$ 499$ Non-Labor Costs - 6 117 56 69 73 73 73 Total Costs -$ 29$ 457$ 462$ 392$ 554$ 572$ 572$







Global/Retained - 4 45 54 41 71 70 66




Global/Retained - 4 48 54 41 71 70 66

Total Billed Costs -$ 29$ 457$ 462$ 392$ 554$ 572$ 572$






2009 - BASE YEAR 156$ 196$ 41$ 392$ 4

35 42 10 87

37 45 11 93 1


74$ 80$ 25$ 180$ 1

2012 - TEST YEAR 230$ 276$ 66$ 572$ 5

40.16% 48.29% 11.55% 100.00%

230$ 276$ 66$ 572$

(0) (0) (0) (0)

230$ 276$ 66$ 572$

1100-0157-GOVT PROGRAMS & CORP RESPONSIBILITYE-2.3 Recon




Full-year impact of 2 labor vacancies filled in 2009.Transferred 1 FTE from 1100-0456; see Recon workpaper E-1.2

Causal - Local Govt Affairs

Allocations

Direct Assignments






Cost Center: 1100-0157-GOVT PROGRAMS & CORP RESPONSIBILITY



FTE'S 0 2 4 4 4 5 5 5








Global/Retained - 4 45 54 41 73 73 71




Global/Retained - 4 48 54 41 73 73 71






Cost Center: 1100-0151-CORPORATE POLITICAL CONTR

Workpaper: E-2.4


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 740 1,047 851 3,131 853 914 914 914 Total Costs 740$ 1,047$ 851$ 3,131$ 853$ 914$ 914$ 914$







Global/Retained 740 1,047 851 3,131 853 914 914 914

Total Allocations 740$ 1,047$ 851$ 3,131$ 853$ 914$ 914$ 914$



Global/Retained 740 1,047 851 3,131 853 914 914 914

Total Billed Costs 740$ 1,047$ 851$ 3,131$ 853$ 914$ 914$ 914$






2009 - BASE YEAR -$ -$ 853$ 853$ -

- - 60 60


-$ -$ 60$ 60$ -

2012 - TEST YEAR -$ -$ 914$ 914$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ 914$ 914$

- - - -

-$ -$ 914$ 914$




Allocations

Direct Assignments


1100-0151-CORPORATE POLITICAL CONTRE-2.4 Recon

Increased contributions for the 2012 Presidential election



Retained



Cost Center: 1100-0151-CORPORATE POLITICAL CONTR



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 740 1,047 851 3,131 853 931 954 980 Total Costs 740$ 1,047$ 851$ 3,131$ 853$ 931$ 954$ 980$







Global/Retained 740 1,047 851 3,131 853 931 954 980

Total Allocations 740$ 1,047$ 851$ 3,131$ 853$ 931$ 954$ 980$



Global/Retained 740 1,047 851 3,131 853 931 954 980

Total Billed Costs 740$ 1,047$ 851$ 3,131$ 853$ 931$ 954$ 980$





Cost Center: 1100-0395-COMPLIANCE / REPORTING & ANALYSIS

Workpaper: E-2.5


FTE'S 0 1 1 2 3 1 1 1








Global/Retained - 1 14 100 134 87 69 69




Global/Retained - 1 14 102 133 87 69 69







2009 - BASE YEAR 42$ 48$ 133$ 224$ 3

Staff reduction in 2010 Reorganization. (22) (22) (60) (105) (2)


(18)$ (23)$ (64)$ (105)$ (2)

2012 - TEST YEAR 25$ 25$ 69$ 119$ 1

20.93% 20.92% 58.15% 100.00%

25$ 25$ 69$ 119$

(0) (0) (0) (0)

25$ 25$ 69$ 119$




Direct Assignments


1100-0395-COMPLIANCE / REPORTING & ANALYSISE-2.5 Recon



Multi-Factor Variation - Political

Allocations



Cost Center: 1100-0395-COMPLIANCE / REPORTING & ANALYSIS



FTE'S 0 1 1 2 3 1 1 1








Global/Retained - 1 14 100 134 89 72 74




Global/Retained - 1 14 102 133 89 72 74






Cost Center: 1100-0163-FERC RELATIONS

Workpaper: E-2.6


FTE'S 0 0 2 1 2 2 2 2

Labor Costs -$ -$ 144$ 194$ 207$ 209$ 209$ 209$ Non-Labor Costs - - 26 195 180 183 181 181 Total Costs -$ -$ 170$ 389$ 387$ 393$ 390$ 390$







Global/Retained - - 170 212 208 196 195 195




Global/Retained - - 170 212 196 196 195 195







2009 - BASE YEAR 90$ 102$ 196$ 387$ 2

(5) (5) 13 3


8$ (4)$ (1)$ 3$ -

2012 - TEST YEAR 98$ 98$ 195$ 390$ 2

25.01% 24.99% 50.00% 100.00%

98$ 98$ 195$ 391$

(0) (0) (0) (0)

98$ 98$ 195$ 390$




Allocations

Direct Assignments


1100-0163-FERC RELATIONSE-2.6 Recon

Change due to 2009 direct charges included in allocation for 2012



Multi-Factor Split



Cost Center: 1100-0163-FERC RELATIONS



FTE'S 0 0 2 1 2 2 2 2

Labor Costs -$ -$ 144$ 194$ 207$ 213$ 218$ 224$ Non-Labor Costs - - 26 195 180 187 189 194 Total Costs -$ -$ 170$ 389$ 387$ 400$ 407$ 418$







Global/Retained - - 170 212 208 200 204 209




Global/Retained - - 170 212 196 200 204 209






Cost Center: E-3 External Affairs

Workpaper: E-3


FTE'S 30 40 38 45 44 0 0 0

Labor Costs 3,300$ 2,710$ 4,957$ 5,347$ 5,660$ 1,341$ -$ -$ Non-Labor Costs 3,473 3,273 5,000 3,817 2,952 830 - - Total Costs 6,774$ 5,983$ 9,958$ 9,164$ 8,612$ 2,171$ -$ -$

DIRECT ASSIGNMENTS SDG&E 15$ 19$ 10$ -$ 25$ -$ -$ -$ So Cal Gas -$ -$ 8$ -$ 27$ -$ -$ -$


Global/Retained 879$ 46$ 169$ 132$ 310$ -$ -$ -$


ALLOCATIONS SDG&E 426$ 464$ 1,078$ 1,119$ 1,318$ 901$ -$ -$ So Cal Gas 543 589 1,310 1,312 1,510 485 - -

Subtotal - Utility 969 1,053 2,388 2,431 2,828 1,386 - -

Global/Retained 4,911 4,865 7,382 6,600 5,421 785 - -

Total Allocations 5,880$ 5,918$ 9,771$ 9,031$ 8,249$ 2,170$ -$ -$

BILLED COSTS SDG&E 441$ 483$ 1,088$ 1,119$ 1,344$ 901$ -$ -$ So Cal Gas 543 589 1,318 1,313 1,537 485 - -


Global/Retained 5,790 4,911 7,551 6,732 5,731 785 - -

Total Billed Costs 6,774$ 5,983$ 9,958$ 9,164$ 8,612$ 2,171$ -$ -$






2009 - BASE YEAR 30,310$ 30,460$ 89,894$ 150,665$ 44

(16,695) (17,265) (32,863) (66,823) (44)


(30,310)$ (30,460)$ (89,894)$ (66,823)$ (44)

2012 - TEST YEAR -$ -$ -$ -$ -

-$ -$ -$ -$

- - - -

-$ -$ -$ -$ TOTAL 2012 ALLOCATIONS

E-3 External AffairsE-3 Recon


Allocations

Eliminated or transferred department, as a result of the 2010 reorganization.


Direct Assignments





Cost Center: E-3 External Affairs

Workpaper: E-3 Esc


FTE'S 30 40 38 45 44 0 0 0

Labor Costs 3,300$ 2,710$ 4,957$ 5,347$ 5,660$ 1,365$ -$ -$ Non-Labor Costs 3,473 3,273 5,000 3,817 2,952 845 - - Total Costs 6,774$ 5,983$ 9,958$ 9,164$ 8,612$ 2,210$ -$ -$

DIRECT ASSIGNMENTS SDG&E 15$ 19$ 10$ -$ 25$ -$ -$ -$ So Cal Gas - - 8 - 27 - - -


Global/Retained 879 46 169 132 310 - - -


ALLOCATIONS SDG&E 426$ 464$ 1,078$ 1,119$ 1,318$ 917$ -$ -$ So Cal Gas 543 589 1,310 1,312 1,510 494 - -


Global/Retained 4,911 4,865 7,382 6,600 5,421 799 - -

Total Allocations 5,880$ 5,918$ 9,771$ 9,031$ 8,249$ 2,209$ -$ -$

BILLED COSTS SDG&E 441$ 483$ 1,088$ 1,119$ 1,344$ 917$ -$ -$ So Cal Gas 543 589 1,318 1,313 1,537 494 - -


Global/Retained 5,790 4,911 7,551 6,732 5,731 799 - -

Total Billed Costs 6,774$ 5,983$ 9,958$ 9,164$ 8,612$ 2,210$ -$ -$




Department: E-3 External Affairs Witness: Bruce Folkmann

Cost Center: 1100-0147-EVP - EXTERNAL RELATIONS

Workpaper: E-3.1


FTE'S 0 2 2 2 2 0 0 0








Global/Retained 1 175 378 444 382 126 - -




Global/Retained 1 175 423 444 382 126 - -







2009 - BASE YEAR 122$ 144$ 382$ 648$ 2

(122) (144) (382) (648) (2)


(122)$ (144)$ (382)$ (648)$ (2)

2012 - TEST YEAR -$ -$ -$ -$ -



Eliminated cost center as a result of the 2010 Reorganization


E External AffairsE-3 External Affairs1100-0147-EVP - EXTERNAL RELATIONSE-3.1 Recon



Cost Center: 1100-0147-EVP - EXTERNAL RELATIONS



FTE'S 0 2 2 2 2 0 0 0








Global/Retained 1 175 378 444 382 129 - -




Global/Retained 1 175 423 444 382 129 - -






Cost Center: 1100-0379-VP - REGULATORY AFFAIRS

Workpaper: E-3.2


FTE'S 7 1 1 1 1 0 0 0

Labor Costs 1,197$ 86$ 343$ 350$ 359$ 83$ -$ -$ Non-Labor Costs 688 88 170 116 207 69 - - Total Costs 1,885$ 174$ 513$ 466$ 567$ 153$ -$ -$



Global/Retained 273 - - 8 - - - -

Total Direct Assignments 273$ -$ -$ 8$ -$ -$ -$ -$

ALLOCATIONS SDG&E -$ 2$ 23$ 47$ 65$ 64$ -$ -$ So Cal Gas - 3 27 54 74 8 - -

Subtotal - Utility - 5 51 101 139 71 - -

Global/Retained 1,613 169 462 357 428 81 - -

Total Allocations 1,613$ 174$ 513$ 458$ 567$ 153$ -$ -$

BILLED COSTS SDG&E -$ 2$ 23$ 47$ 65$ 64$ -$ -$ So Cal Gas 0 3 27 54 74 8 - -


Global/Retained 1,885 169 462 365 428 81 - -

Total Billed Costs 1,885$ 174$ 513$ 466$ 567$ 153$ -$ -$






2009 - BASE YEAR 65$ 74$ 428$ 567$ 1

(65) (74) (428) (567) (1)


(65)$ (74)$ (428)$ (567)$ (1)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-0379-VP - REGULATORY AFFAIRSE-3.2 Recon



Cost Center: 1100-0379-VP - REGULATORY AFFAIRS



FTE'S 7 1 1 1 1 0 0 0

Labor Costs 1,197$ 86$ 343$ 350$ 359$ 84$ -$ -$ Non-Labor Costs 688 88 170 116 207 71 - - Total Costs 1,885$ 174$ 513$ 466$ 567$ 155$ -$ -$







Global/Retained 1,613 169 462 357 428 83 - -

Total Allocations 1,613$ 174$ 513$ 458$ 567$ 155$ -$ -$

BILLED COSTS SDG&E -$ 2$ 23$ 47$ 65$ 65$ -$ -$ So Cal Gas 0 3 27 54 74 8 - -


Global/Retained 1,885 169 462 365 428 83 - -

Total Billed Costs 1,885$ 174$ 513$ 466$ 567$ 155$ -$ -$





Cost Center: 1100-0400-CORPORATE LEGISLATIVE POL

Workpaper: E-3.3


FTE'S 0 2 3 5 5 0 0 0

Labor Costs -$ 31$ 377$ 366$ 550$ 133$ -$ -$ Non-Labor Costs - 0 16 10 118 29 - - Total Costs -$ 31$ 393$ 376$ 668$ 162$ -$ -$



Global/Retained - (1) 1 - - - - -

Total Direct Assignments -$ (1)$ 1$ -$ -$ -$ -$ -$



Global/Retained - 10 91 56 121 32 - -

Total Allocations -$ 32$ 392$ 376$ 668$ 162$ -$ -$

BILLED COSTS SDG&E -$ 10$ 138$ 148$ 256$ 63$ -$ -$ So Cal Gas - 12 163 172 291 67 - -


Global/Retained - 9 92 56 121 32 - -

Total Billed Costs -$ 31$ 393$ 376$ 668$ 162$ -$ -$






2009 - BASE YEAR 256$ 291$ 121$ 668$ 5

(256) (291) (121) (668) (5)


(256)$ (291)$ (121)$ (668)$ (5)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-0400-CORPORATE LEGISLATIVE POLE-3.3 Recon



Cost Center: 1100-0400-CORPORATE LEGISLATIVE POL



FTE'S 0 2 3 5 5 0 0 0








Global/Retained - 10 91 56 121 33 - -




Global/Retained - 10 91 56 121 33 - -






Cost Center: 1100-0148-ENVIROMENTAL & REG AFFAIRS

Workpaper: E-3.4


FTE'S 0 0 0 0 2 0 0 0

Labor Costs -$ -$ -$ -$ 214$ 85$ -$ -$ Non-Labor Costs - - - - 81 27 - - Total Costs -$ -$ -$ -$ 295$ 112$ -$ -$



Global/Retained - - - - 34 1 - -

Total Direct Assignments -$ -$ -$ -$ 49$ 1$ -$ -$

ALLOCATIONS SDG&E -$ -$ -$ -$ -$ 43$ -$ -$ So Cal Gas - - - - - 46 - -

Subtotal - Utility - - - - - 89 - -


Total Allocations -$ -$ -$ -$ 246$ 111$ -$ -$

BILLED COSTS SDG&E -$ -$ -$ -$ 14$ 43$ -$ -$ So Cal Gas - - - - 1 46 - -

Subtotal - Utility - - - - 15 89 - -


Total Billed Costs -$ -$ -$ -$ 295$ 112$ -$ -$






2009 - BASE YEAR 14$ 1$ 279$ 295$ 2

(14) (1) (279) (295) (2)


(14)$ (1)$ (279)$ (295)$ (2)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-0148-ENVIROMENTAL & REG AFFAIRSE-3.4 Recon



Cost Center: 1100-0148-ENVIROMENTAL & REG AFFAIRS



FTE'S 0 0 0 0 2 0 0 0

Labor Costs -$ -$ -$ -$ 214$ 86$ -$ -$ Non-Labor Costs - - - - 81 28 - - Total Costs -$ -$ -$ -$ 295$ 114$ -$ -$





ALLOCATIONS SDG&E -$ -$ -$ -$ -$ 44$ -$ -$ So Cal Gas - - - - - 47 - -



Total Allocations -$ -$ -$ -$ 246$ 114$ -$ -$

BILLED COSTS SDG&E -$ -$ -$ -$ 14$ 44$ -$ -$ So Cal Gas - - - - 1 47 - -

Subtotal - Utility - - - - 16 91 - -


Total Billed Costs -$ -$ -$ -$ 295$ 114$ -$ -$





Cost Center: 1100-0006-COMPLIANCE

Workpaper: E-3.5


FTE'S 0 0 0 3 1 0 0 0

Labor Costs -$ -$ -$ 10$ 281$ 36$ -$ -$ Non-Labor Costs - - - 19 95 32 - - Total Costs -$ -$ -$ 29$ 376$ 68$ -$ -$





ALLOCATIONS SDG&E -$ -$ -$ 11$ 144$ 33$ -$ -$ So Cal Gas - - - 13 164 35 - -

Subtotal - Utility - - - 24 308 68 - -


Total Allocations -$ -$ -$ 28$ 376$ 68$ -$ -$

BILLED COSTS SDG&E -$ -$ -$ 11$ 144$ 33$ -$ -$ So Cal Gas - - - 13 164 35 - -



Total Billed Costs -$ -$ -$ 29$ 376$ 68$ -$ -$






2009 - BASE YEAR 144$ 164$ 68$ 377$ 1

(144) (164) (68) (377) (1)


(144)$ (164)$ (68)$ (377)$ (1)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-0006-COMPLIANCEE-3.5 Recon



Cost Center: 1100-0006-COMPLIANCE



FTE'S 0 0 0 3 1 0 0 0

Labor Costs -$ -$ -$ 10$ 281$ 37$ -$ -$ Non-Labor Costs - - - 19 95 32 - - Total Costs -$ -$ -$ 29$ 377$ 69$ -$ -$





ALLOCATIONS SDG&E -$ -$ -$ 11$ 144$ 34$ -$ -$ So Cal Gas - - - 13 164 35 - -



Total Allocations -$ -$ -$ 29$ 377$ 69$ -$ -$

BILLED COSTS SDG&E -$ -$ -$ 11$ 144$ 34$ -$ -$ So Cal Gas - - - 13 164 35 - -



Total Billed Costs -$ -$ -$ 29$ 377$ 69$ -$ -$





Cost Center: 1100-0164-SVP COMMS & COMMUNITY PAR

Workpaper: E-3.6


FTE'S 0 2 2 2 2 0 0 0




Global/Retained - - 11 (1) - - - -

Total Direct Assignments -$ -$ 11$ (1)$ -$ -$ -$ -$



Global/Retained - 48 181 150 147 30 - -




Global/Retained - 48 192 149 147 30 - -







2009 - BASE YEAR 155$ 184$ 147$ 486$ 2

(155) (184) (147) (486) (2)


(155)$ (184)$ (147)$ (486)$ (2)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-0164-SVP COMMS & COMMUNITY PARE-3.6 Recon



Cost Center: 1100-0164-SVP COMMS & COMMUNITY PAR



FTE'S 0 2 2 2 2 0 0 0








Global/Retained - 48 181 150 147 30 - -




Global/Retained - 48 191 150 147 30 - -






Cost Center: 1100-1398-COMMUNITY REL - SAN DIEGO

Workpaper: E-3.7


FTE'S 0 0 1 4 4 0 0 0

Labor Costs -$ -$ 152$ 347$ 345$ 78$ -$ -$ Non-Labor Costs - - 37 63 127 25 - - Total Costs -$ -$ 189$ 410$ 472$ 103$ -$ -$





ALLOCATIONS SDG&E -$ -$ 43$ 97$ 117$ 103$ -$ -$ So Cal Gas - - 50 113 133 - - -

Subtotal - Utility - - 93 210 250 103 - -

Global/Retained - - 96 174 151 - - -

Total Allocations -$ -$ 189$ 384$ 401$ 103$ -$ -$

BILLED COSTS SDG&E -$ -$ 43$ 97$ 121$ 103$ -$ -$ So Cal Gas - - 50 113 133 - - -


Global/Retained - - 96 200 218 - - -

Total Billed Costs -$ -$ 189$ 410$ 472$ 103$ -$ -$






2009 - BASE YEAR 121$ 133$ 217$ 472$ 4

(121) (133) (217) (472) (4)


(121)$ (133)$ (217)$ (472)$ (4)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-1398-COMMUNITY REL - SAN DIEGOE-3.7 Recon



Cost Center: 1100-1398-COMMUNITY REL - SAN DIEGO



FTE'S 0 0 1 4 4 0 0 0






ALLOCATIONS SDG&E -$ -$ 43$ 97$ 117$ 105$ -$ -$ So Cal Gas - - 50 113 133 - - -


Global/Retained - - 96 174 151 - - -


BILLED COSTS SDG&E -$ -$ 43$ 97$ 121$ 105$ -$ -$ So Cal Gas - - 50 113 133 - - -


Global/Retained - - 96 200 217 - - -






Cost Center: 1100-2451-COMMUNITY RELATIONS - LOS

Workpaper: E-3.8


FTE'S 0 8 6 6 6 0 0 0






ALLOCATIONS SDG&E -$ 29$ 134$ 134$ 147$ -$ -$ -$ So Cal Gas - 36 158 156 167 128 - -


Global/Retained - 3 302 241 189 - - -


BILLED COSTS SDG&E -$ 29$ 136$ 134$ 147$ -$ -$ -$ So Cal Gas - 36 158 156 167 128 - -


Global/Retained - 3 302 281 234 - - -







2009 - BASE YEAR 147$ 167$ 233$ 547$ 6

(147) (167) (233) (547) (6)


(147)$ (167)$ (233)$ (547)$ (6)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-2451-COMMUNITY RELATIONS - LOSE-3.8 Recon



Cost Center: 1100-2451-COMMUNITY RELATIONS - LOS



FTE'S 0 8 6 6 6 0 0 0






ALLOCATIONS SDG&E -$ 29$ 134$ 134$ 147$ -$ -$ -$ So Cal Gas - 36 158 156 167 130 - -


Global/Retained - 3 302 241 189 - - -


BILLED COSTS SDG&E -$ 29$ 136$ 134$ 147$ -$ -$ -$ So Cal Gas - 36 158 156 167 130 - -


Global/Retained - 3 302 281 233 - - -






Cost Center: 1100-2149-CORPORATE EVENTS

Workpaper: E-3.9


FTE'S 4 4 3 4 4 0 0 0




Global/Retained - - 10 - 1 - - -

Total Direct Assignments -$ -$ 10$ -$ 6$ -$ -$ -$

ALLOCATIONS SDG&E 67$ 65$ 80$ 101$ 104$ -$ -$ -$ So Cal Gas 81 81 94 118 117 76 - -


Global/Retained 107 108 102 95 95 - - -


BILLED COSTS SDG&E 67$ 65$ 80$ 101$ 107$ -$ -$ -$ So Cal Gas 81 81 94 118 119 76 - -


Global/Retained 107 108 112 95 96 - - -







2009 - BASE YEAR 107$ 119$ 96$ 322$ 4

(107) (119) (96) (322) (4)


(107)$ (119)$ (96)$ (322)$ (4)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-2149-CORPORATE EVENTSE-3.9 Recon



Cost Center: 1100-2149-CORPORATE EVENTS



FTE'S 4 4 3 4 4 0 0 0






ALLOCATIONS SDG&E 67$ 65$ 80$ 101$ 104$ -$ -$ -$ So Cal Gas 81 81 94 118 117 77 - -


Global/Retained 107 108 102 95 95 - - -


BILLED COSTS SDG&E 67$ 65$ 80$ 101$ 107$ -$ -$ -$ So Cal Gas 81 81 94 118 119 77 - -


Global/Retained 107 108 111 95 96 - - -






Cost Center: 1100-1153-STATE GOVERNMENT AFFAIRS

Workpaper: E-3.10


FTE'S 5 5 5 5 5 0 0 0

Labor Costs 496$ 537$ 593$ 569$ 654$ 141$ -$ -$ Non-Labor Costs 501 581 523 598 578 154 - - Total Costs 997$ 1,118$ 1,116$ 1,167$ 1,232$ 295$ -$ -$

DIRECT ASSIGNMENTS SDG&E 15$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained (1) (1) - - - 1 - -

Total Direct Assignments 14$ (1)$ -$ -$ -$ 1$ -$ -$

ALLOCATIONS SDG&E -$ -$ -$ -$ -$ 294$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 983 1,119 1,116 1,167 1,232 - - -

Total Allocations 983$ 1,119$ 1,116$ 1,167$ 1,232$ 294$ -$ -$

BILLED COSTS SDG&E 15$ -$ -$ -$ -$ 294$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility 15 - - - - 294 - -

Global/Retained 982 1,118 1,116 1,167 1,232 1 - -

Total Billed Costs 997$ 1,118$ 1,116$ 1,167$ 1,232$ 295$ -$ -$






2009 - BASE YEAR -$ -$ 1,232$ 1,232$ 5

- - (1,232) (1,232) (5)


-$ -$ (1,232)$ (1,232)$ (5)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-1153-STATE GOVERNMENT AFFAIRSE-3.10 Recon



Cost Center: 1100-1153-STATE GOVERNMENT AFFAIRS



FTE'S 5 5 5 5 5 0 0 0

Labor Costs 496$ 537$ 593$ 569$ 654$ 143$ -$ -$ Non-Labor Costs 501 581 523 598 578 156 - - Total Costs 998$ 1,119$ 1,116$ 1,167$ 1,232$ 300$ -$ -$

DIRECT ASSIGNMENTS SDG&E 15$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -




ALLOCATIONS SDG&E -$ -$ -$ -$ -$ 300$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained 983 1,119 1,116 1,167 1,232 - - -


BILLED COSTS SDG&E 15$ -$ -$ -$ -$ 300$ -$ -$ So Cal Gas - - - - - - - -

Subtotal - Utility 15 - - - - 300 - -

Global/Retained 983 1,119 1,116 1,167 1,232 - - -

Total Billed Costs 998$ 1,119$ 1,116$ 1,167$ 1,232$ 300$ -$ -$





Cost Center: 1100-1160-STATE REGULATORY AFFAIRS

Workpaper: E-3.11


FTE'S 6 5 3 0 1 0 0 0




Global/Retained (1) (1) - - (1) - - -

Total Direct Assignments (1)$ (1)$ -$ -$ (1)$ -$ -$ -$



Global/Retained 384 366 381 330 31 - - -




Global/Retained 383 365 381 330 30 - - -







2009 - BASE YEAR 15$ 17$ 31$ 63$ 1

(15) (17) (31) (63) (1)


(15)$ (17)$ (31)$ (63)$ (1)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-1160-STATE REGULATORY AFFAIRSE-3.11 Recon



Cost Center: 1100-1160-STATE REGULATORY AFFAIRS



FTE'S 6 5 3 0 1 0 0 0








Global/Retained 384 366 381 330 31 - - -




Global/Retained 384 366 381 330 31 - - -






Cost Center: 1100-1159-CORP REGULATORY POLICY

Workpaper: E-3.12


FTE'S 3 3 4 5 4 0 0 0




Global/Retained (1) - - - - - - -

Total Direct Assignments (1)$ 19$ -$ -$ -$ -$ -$ -$



Global/Retained 207 183 284 300 406 - - -




Global/Retained 206 183 284 300 406 - - -







2009 - BASE YEAR 190$ 216$ 406$ 813$ 4

(190) (216) (406) (813) (4)


(190)$ (216)$ (406)$ (813)$ (4)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-1159-CORP REGULATORY POLICYE-3.12 Recon



Cost Center: 1100-1159-CORP REGULATORY POLICY



FTE'S 3 3 4 5 4 0 0 0








Global/Retained 207 183 284 300 406 - - -




Global/Retained 207 183 284 300 406 - - -






Cost Center: 1100-6381-DIRECTOR - GOVT AFFAIRS

Workpaper: E-3.13


FTE'S 5 5 4 5 5 0 0 0

Labor Costs 463$ 568$ 514$ 524$ 592$ 140$ -$ -$ Non-Labor Costs 662 485 617 564 764 132 - - Total Costs 1,125$ 1,053$ 1,131$ 1,088$ 1,356$ 272$ -$ -$



Global/Retained 173 46 26 47 147 - - -




Global/Retained 952 1,007 1,105 1,041 1,209 272 - -




Global/Retained 1,125 1,053 1,131 1,088 1,356 272 - -

Total Billed Costs 1,125$ 1,053$ 1,131$ 1,088$ 1,356$ 272$ -$ -$






2009 - BASE YEAR -$ -$ 1,355$ 1,355$ 5

- - (1,355) (1,355) (5)


-$ -$ (1,355)$ (1,355)$ (5)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-6381-DIRECTOR - GOVT AFFAIRSE-3.13 Recon



Cost Center: 1100-6381-DIRECTOR - GOVT AFFAIRS



FTE'S 5 5 4 5 5 0 0 0

Labor Costs 463$ 568$ 514$ 524$ 592$ 142$ -$ -$ Non-Labor Costs 662 485 617 564 764 135 - - Total Costs 1,125$ 1,053$ 1,131$ 1,089$ 1,355$ 277$ -$ -$



Global/Retained 173 46 26 48 147 - - -




Global/Retained 952 1,007 1,105 1,041 1,209 277 - -




Global/Retained 1,125 1,053 1,131 1,089 1,355 277 - -

Total Billed Costs 1,125$ 1,053$ 1,131$ 1,089$ 1,355$ 277$ -$ -$





Cost Center: 1100-6452-GAS RESEARCH & ANALYSIS

Workpaper: E-3.14


FTE'S 0 0 2 2 2 0 0 0








Global/Retained - - 513 830 571 183 - -


BILLED COSTS SDG&E -$ -$ -$ -$ 6$ -$ -$ -$ So Cal Gas - - - - 26 - - -


Global/Retained - - 517 830 588 183 - -







2009 - BASE YEAR 6$ 26$ 588$ 620$ 2

(6) (26) (588) (620) (2)


(6)$ (26)$ (588)$ (620)$ (2)

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-6452-GAS RESEARCH & ANALYSISE-3.14 Recon



Cost Center: 1100-6452-GAS RESEARCH & ANALYSIS



FTE'S 0 0 2 2 2 0 0 0








Global/Retained - - 513 830 571 186 - -




Global/Retained - - 518 830 588 186 - -






Cost Center: 1100-4397-PUBLIC RELATIONS - MEXICO

Workpaper: E-3.15


FTE'S 0 2 0 0 0 0 0 0

Labor Costs -$ 1$ 153$ 5$ -$ -$ -$ -$ Non-Labor Costs - 4 121 139 130 32 - - Total Costs -$ 5$ 274$ 144$ 130$ 32$ -$ -$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ (2)$ -$ -$ -$ So Cal Gas - - - - (2) - - -




ALLOCATIONS SDG&E -$ -$ -$ -$ 2$ -$ -$ -$ So Cal Gas - - - - 2 - - -


Global/Retained - 5 199 139 125 32 - -




Global/Retained - 5 274 144 130 32 - -







2009 - BASE YEAR -$ -$ 130$ 130$ -

- - (130) (130)


-$ -$ (130)$ (130)$ -

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-4397-PUBLIC RELATIONS - MEXICOE-3.15 Recon



Cost Center: 1100-4397-PUBLIC RELATIONS - MEXICO



FTE'S 0 2 0 0 0 0 0 0

Labor Costs -$ 1$ 153$ 5$ -$ -$ -$ -$ Non-Labor Costs - 4 121 139 130 32 - - Total Costs -$ 5$ 273$ 144$ 130$ 32$ -$ -$

DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ (2)$ -$ -$ -$ So Cal Gas - - - - (2) - - -






Global/Retained - 5 199 139 125 32 - -




Global/Retained - 5 273 144 130 32 - -






Cost Center: 1100-4394-VP INTERNATIONAL AFFAIRS

Workpaper: E-3.16


FTE'S 0 1 2 1 0 0 0 0

Labor Costs -$ 60$ 299$ 166$ 6$ -$ -$ -$ Non-Labor Costs - 1 191 100 14 6 - - Total Costs -$ 61$ 490$ 266$ 20$ 6$ -$ -$



Global/Retained - - - 4 - 1 - -

Total Direct Assignments -$ -$ -$ 4$ -$ 1$ -$ -$

ALLOCATIONS SDG&E -$ 2$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained - 59 490 262 20 5 - -


BILLED COSTS SDG&E -$ 2$ -$ 0$ 0$ 0$ -$ -$ So Cal Gas - - - 0 0 0 - -


Global/Retained - 59 490 266 20 6 - -







2009 - BASE YEAR 0$ 0$ 19$ 19$ -

(0) (0) (19) (20)


(0)$ (0)$ (19)$ (20)$ -

2012 - TEST YEAR -$ -$ -$ -$ -





E External AffairsE-3 External Affairs1100-4394-VP INTERNATIONAL AFFAIRSE-3.16 Recon



Cost Center: 1100-4394-VP INTERNATIONAL AFFAIRS



FTE'S 0 1 2 1 0 0 0 0

Labor Costs -$ 60$ 299$ 166$ 6$ -$ -$ -$ Non-Labor Costs - 1 191 100 14 6 - - Total Costs -$ 61$ 490$ 266$ 20$ 6$ -$ -$





ALLOCATIONS SDG&E -$ 2$ -$ -$ -$ -$ -$ -$ So Cal Gas - - - - - - - -


Global/Retained - 59 490 262 20 5 - -


BILLED COSTS SDG&E -$ 2$ -$ 0$ 0$ 0$ -$ -$ So Cal Gas - - - 0 0 0 - -

Subtotal - Utility - 2 - 1 1 0 - -

Global/Retained - 59 490 265 19 6 - -






Cost Center: 1100-0207-STAPLES CENTER

Workpaper: E-3.17


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 1,069 1,596 1,660 1,012 - - - - Total Costs 1,069$ 1,596$ 1,660$ 1,012$ -$ -$ -$ -$







Global/Retained 636 1,596 1,660 1,010 - - - -

Total Allocations 636$ 1,596$ 1,660$ 1,010$ -$ -$ -$ -$



Global/Retained 1,069 1,596 1,660 1,012 - - - -

Total Billed Costs 1,069$ 1,596$ 1,660$ 1,012$ -$ -$ -$ -$





Cost Center: 1100-0207-STAPLES CENTER



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 1,069 1,596 1,660 1,012 - - - - Total Costs 1,069$ 1,596$ 1,660$ 1,012$ -$ -$ -$ -$







Global/Retained 636 1,596 1,660 1,010 - - - -

Total Allocations 636$ 1,596$ 1,660$ 1,010$ -$ -$ -$ -$



Global/Retained 1,069 1,596 1,660 1,012 - - - -

Total Billed Costs 1,069$ 1,596$ 1,660$ 1,012$ -$ -$ -$ -$





Cost Center: 1100-0166-NEW MARKET COMMUNICATIONS

Workpaper: E-3.18


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs - - - - - - - - Total Costs -$ -$ -$ -$ -$ -$ -$ -$








Total Allocations -$ -$ -$ -$ -$ -$ -$ -$




Total Billed Costs -$ -$ -$ -$ -$ -$ -$ -$





Cost Center: 1100-0166-NEW MARKET COMMUNICATIONS



FTE'S 0 0 0 0 0 0 0 0


















Cost Center: 1100-0154-POLICY COORDINATION & ADV

Workpaper: E-3.19


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 0 - - - - - - - Total Costs -$ -$ -$ -$ -$ -$ -$ -$

















Cost Center: 1100-0154-POLICY COORDINATION & ADV



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 0 - - - - - - - Total Costs 0$ -$ -$ -$ -$ -$ -$ -$








Total Allocations 0$ -$ -$ -$ -$ -$ -$ -$




Total Billed Costs 0$ -$ -$ -$ -$ -$ -$ -$





Cost Center: 1100-0171-EMPLOYEE COMMUNICATIONS

Workpaper: E-3.20


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 260 193 305 (0) 0 - - - Total Costs 260$ 193$ 305$ -$ 0$ -$ -$ -$





ALLOCATIONS SDG&E 93$ 72$ 118$ (0)$ -$ -$ -$ -$ So Cal Gas 138 104 166 (0) - - - -


Global/Retained 29 17 22 - 0 - - -

Total Allocations 260$ 193$ 305$ -$ 0$ -$ -$ -$




Total Billed Costs 260$ 193$ 305$ -$ 0$ -$ -$ -$





Cost Center: 1100-0171-EMPLOYEE COMMUNICATIONS



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 260 193 305 (0) 0 - - - Total Costs 260$ 193$ 305$ -$ 0$ -$ -$ -$





ALLOCATIONS SDG&E 93$ 72$ 118$ (0)$ -$ -$ -$ -$ So Cal Gas 138 104 166 (0) - - - -



Total Allocations 260$ 193$ 305$ -$ 0$ -$ -$ -$




Total Billed Costs 260$ 193$ 305$ -$ 0$ -$ -$ -$





Cost Center: F Facilities/Assets

Workpaper: F


FTE'S 19 18 18 21 21 16 17 17




Global/Retained 5,812 7,482 7,568 7,475 6,459 5,464 4,652 4,563


ALLOCATIONS SDG&E 810$ 789$ 889$ 984$ 917$ 984$ 987$ 1,001$ So Cal Gas 1,070 1,060 1,107 1,273 1,226 1,202 1,203 1,208


Global/Retained 1,230 1,248 1,354 1,447 1,231 893 794 785




Global/Retained 7,042 8,729 8,922 8,922 7,690 6,357 5,446 5,348







2009 - BASE YEAR 5,533$ 6,228$ 7,690$ 19,451$ 21

(303) (719) (412) (1,434)

- - (609) (609)

(540) (311) (1,065) (1,916) (4)

32 30 (26) 37

2 (17) (72) (87)

Change in Allocation 2009-2012 141 53 (193) 0

(668)$ (964)$ (2,377)$ (4,009)$ (4)

2012 - TEST YEAR 4,865$ 5,264$ 5,313$ 15,442$ 17

1,018$ 1,226$ 751$ 2,995$

3,847 4,038 4,563 12,447

4,865$ 5,264$ 5,313$ 15,442$

Direct Assignments


F Facilities/AssetsF Recon


Allocations

Impact of corporate assets becoming fully depreciated in excess of new asset additionsExpense for Casa Azul forecast in the Global budget

Reductions in executive security services.

Miscellaneous non-recurring and expenses in 2009, not forecast for 2012

Changes in real and personal property taxes.






(2009 $000's)

Division: Facilities/Assets Witness: Bruce A. Folkmann


F-1.1 1100-0248-DEPRECIATION & AMORTIZATION - - - F-1 Depreciation/Rate of Return - - -

F-2.1 1100-0311-PROPERTY TAXES 12 (7) 4 F-2 Property Taxes 12 (7) 4

F-3.1 1100-0341-AIRCRAFT FRACTIONAL SHARE - - - F-3.2 1100-0391-HQ RENEW BUILDING PROJECT - - - F-3.3 1100-0455-CASA AZUL - - - F-3.4 1100-0058-ACCOUNTS PAYABLE (0) 0 0 F-3.5 1100-0314-MISCELLANEOUS REVENUE (3) 5 2 F-3 Other Facilities (3) 5 2

F-4.1 1100-0133-CORPORATE SECURITY DIR 131 55 - F-4.2 1100-0275-EXECUTIVE SECURITY (0) (0) (0) F-4.3 1100-0043-AFFILIATE SECURITY SERVICES - - - F-4.4 1100-0369-CORPORATE BENEFITS 0 (0) 0 F-4.5 1100-0310-AFFILIATE BENEFITS - HR 0 (0) (0) F-4 Security Services 132 55 187

Change in Allocation 2009-2012 141 53 193




Division: F Facilities/Assets Witness: Bruce Folkmann

Workpaper: F - Esc Recon





(A + B) (A X D) (B + E)F-1 Depreciation/Rate of Return Labor -$ -$ -$ - -$ -$ Non-Labor - 11,788 11,788 - - 11,788 Total - 11,788 11,788 - 11,788

F-2 Property Taxes Labor - - - - - - Non-Labor 533 - 533 1.0727 572 572 Total 533 - 533 572 572

F-3 Other Facilities Labor - - - - - - Non-Labor 199 - 199 1.0727 214 214 Total 199 - 199 214 214

F-4 Security Services Labor 1,851 - 1,851 1.0680 1,977 1,977 Non-Labor 1,071 - 1,071 1.0727 1,149 1,149 Total 2,922 - 2,922 3,126 3,126

Total Facilities/ Assets Labor 1,851 - 1,851 1.0680 1,977 1,977 Non-Labor 1,803 11,788 13,591 1.0727 1,934 13,722 Total 3,654$ 11,788$ 15,442$ 3,911$ 15,699$






Cost Center: F Facilities/Assets

Workpaper: F Esc


FTE'S 19 18 18 21 21 16 17 17




Global/Retained 5,812 7,482 7,568 7,475 6,459 5,479 4,671 4,592


ALLOCATIONS SDG&E 810$ 789$ 889$ 984$ 917$ 1,002$ 1,029$ 1,071$ So Cal Gas 1,070 1,060 1,107 1,273 1,226 1,223 1,255 1,293


Global/Retained 1,230 1,248 1,354 1,447 1,231 909 829 840




Global/Retained 7,042 8,729 8,922 8,922 7,690 6,387 5,500 5,432





Department: F-1 Depreciation/Rate of Return Witness: Bruce Folkmann

Cost Center: 1100-0248-DEPRECIATION & AMORTIZATION

Workpaper: F-1.1


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 5,104 4,750 5,354 4,714 4,565 4,668 4,214 4,153








Global/Retained 5,104 4,750 5,354 4,714 4,565 4,668 4,214 4,153







2009 - BASE YEAR 4,009$ 4,647$ 4,565$ 13,221$ -

(303) (719) (412) (1,434)


(303)$ (719)$ (412)$ (1,434)$ -

2012 - TEST YEAR 3,707$ 3,928$ 4,153$ 11,788$ -

41.54% 41.52% 16.94% 100.00%

-$ -$ -$ -$

3,707 3,928 4,153 11,788

3,707$ 3,928$ 4,153$ 11,788$

F Facilities/AssetsF-1 Depreciation/Rate of Return



1100-0248-DEPRECIATION & AMORTIZATIONF-1.1 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Impact of corporate assets becoming fully depreciated in excess of new asset additions


Department: F-1 Depreciation/Rate of Return Witness: Bruce Folkmann

Cost Center: 1100-0248-DEPRECIATION & AMORTIZATION

Workpaper: F-1.1 Esc


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 5,104 4,750 5,354 4,714 4,565 4,668 4,214 4,153








Global/Retained 5,104 4,750 5,354 4,714 4,565 4,668 4,214 4,153





Department: F-2 Property Taxes Witness: Bruce Folkmann

Cost Center: 1100-0311-PROPERTY TAXES

Workpaper: F-2.1


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 59 40 71 57 55 64 63 60




Global/Retained 83 84 89 50 66 72 69 65




Global/Retained 142 123 160 107 121 136 132 125







2009 - BASE YEAR 177$ 198$ 121$ 496$ -

22 20 (30) 12

10 10 4 25


28$ 5$ 4$ 37$ -

2012 - TEST YEAR 205$ 203$ 125$ 533$ -

41.54% 41.52% 16.94% 100.00%

159$ 159$ 65$ 382$

46 45 60 151

205$ 203$ 125$ 533$

Direct Assignment DetailsUnsecured Personal Property Tax 46 45 60 151 Property taxes- Sacramento office - - 1 1

46$ 45$ 60$ 151$

F Facilities/AssetsF-2 Property Taxes



1100-0311-PROPERTY TAXESF-2.1 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Directly charged 2009 taxes included in allocation for forecast purposes.Additional real property taxes based on increased value of the corporate headquarters building.


Department: F-2 Property Taxes Witness: Bruce Folkmann

Cost Center: 1100-0311-PROPERTY TAXES



FTE'S 0 0 0 0 0 0 0 0




Global/Retained 59 40 71 57 55 65 66 65




Global/Retained 83 84 89 50 66 74 72 69




Global/Retained 142 123 160 107 121 139 138 134





Department: F Facilities/Assets Witness: Bruce Folkmann

Cost Center: F-3 Other Facilities

Workpaper: F-3


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ 0$ -$ -$ 0$ -$ -$ -$ Non-Labor Costs 431 952 1,343 401 761 212 199 199 Total Costs 431$ 952$ 1,343$ 401$ 761$ 212$ 199$ 199$

DIRECT ASSIGNMENTS SDG&E 21$ 126$ 158$ 10$ -$ -$ -$ -$ So Cal Gas 25$ 152$ 177$ 11$ -$ -$ -$ -$


Global/Retained 54$ 307$ 545$ 20$ 647$ -$ -$ -$


ALLOCATIONS SDG&E 56$ (4)$ (4)$ (38)$ (46)$ -$ -$ -$ So Cal Gas 54 (6) (5) (45) (53) - - -

Subtotal - Utility 110 (10) (8) (83) (99) - - -

Global/Retained 222 377 471 442 213 212 199 199


BILLED COSTS SDG&E 77$ 122$ 154$ (29)$ (46)$ -$ -$ -$ So Cal Gas 79 147 172 (33) (53) - - -

Subtotal - Utility 156 269 327 (62) (99) - - -

Global/Retained 276 684 1,017 463 860 212 199 199

Total Billed Costs 431$ 952$ 1,343$ 401$ 761$ 212$ 199$ 199$






2009 - BASE YEAR (46)$ (53)$ 860$ 761$ -

(15,211) (15,082) (50) (30,343)

- - (609) (609)

Change in Allocation 2009-2012 (3) 5 (2) (0)

46$ 53$ (661)$ (30,952)$ -

2012 - TEST YEAR -$ -$ 199$ 199$ -

-$ -$ 199$ 199$

- - - -

-$ -$ 199$ 199$

Direct Assignments


F-3 Other FacilitiesF-3 Recon


Allocations

Miscellaneous non-recurring credits and expenses in 2009, not forecast for 2012Expense for Casa Azul forecast in the Global budget

I CORPORATE CENTER SHARED SERVICESF Facilities/Assets





Cost Center: F-3 Other Facilities

Workpaper: F-3 Esc


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ 0$ -$ -$ 0$ -$ -$ -$ Non-Labor Costs 431 952 1,343 401 761 216 208 214 Total Costs 431$ 952$ 1,343$ 401$ 761$ 216$ 208$ 214$

DIRECT ASSIGNMENTS SDG&E 21$ 126$ 158$ 10$ -$ -$ -$ -$ So Cal Gas 25 152 177 11 - - - -


Global/Retained 54 307 545 20 647 - - -


ALLOCATIONS SDG&E 56$ (4)$ (4)$ (38)$ (46)$ -$ -$ -$ So Cal Gas 54 (6) (5) (45) (53) - - -

Subtotal - Utility 110 (10) (8) (83) (99) - - -

Global/Retained 222 377 471 442 213 216 208 214


BILLED COSTS SDG&E 77$ 122$ 154$ (29)$ (46)$ -$ -$ -$ So Cal Gas 79 147 172 (33) (53) - - -

Subtotal - Utility 156 269 327 (62) (99) - - -

Global/Retained 276 684 1,017 463 860 216 208 214





Department: F-3 Other Facilities Witness: Bruce Folkmann

Cost Center: 1100-0341-AIRCRAFT FRACTIONAL SHARE

Workpaper: F-3.1


FTE'S 0 0 0 0 0 0 0 0






ALLOCATIONS SDG&E 67$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas 68 - - - - - - -


Global/Retained 224 377 474 453 227 212 199 199




Global/Retained 224 378 474 453 227 212 199 199







2009 - BASE YEAR -$ -$ 227$ 227$ -

- - (27) (27)


-$ -$ (27)$ (27)$ -

2012 - TEST YEAR -$ -$ 199$ 199$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ 199$ 199$

- - - -

-$ -$ 199$ 199$

F Facilities/AssetsF-3 Other Facilities



1100-0341-AIRCRAFT FRACTIONAL SHAREF-3.1 Recon

Direct Assignments




Retained

Allocations




Cost Center: 1100-0341-AIRCRAFT FRACTIONAL SHARE



FTE'S 0 0 0 0 0 0 0 0






ALLOCATIONS SDG&E 67$ -$ -$ -$ -$ -$ -$ -$ So Cal Gas 68 - - - - - - -


Global/Retained 224 377 474 453 227 216 208 214




Global/Retained 224 378 474 453 227 216 208 214






Cost Center: 1100-0391-HQ RENEW BUILDING PROJECT

Workpaper: F-3.2


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 116 585 882 51 69 - - - Total Costs 116$ 585$ 882$ 51$ 69$ -$ -$ -$



Global/Retained 56 301 546 20 64 - - -








Global/Retained 64 304 546 25 68 - - -







2009 - BASE YEAR 1$ 1$ 68$ 69$ -

(1) (1) (68) (70)


(1)$ (1)$ (68)$ (70)$ -

2012 - TEST YEAR -$ -$ -$ -$ -

30.09% 27.92% 41.99% 100.00%

-$ -$ -$ -$

- - - -

-$ -$ -$ -$




1100-0391-HQ RENEW BUILDING PROJECTF-3.2 Recon

Direct Assignments




Causal - HQ Depreciation

Allocations




Cost Center: 1100-0391-HQ RENEW BUILDING PROJECT



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 116 585 882 51 69 - - - Total Costs 116$ 585$ 882$ 51$ 69$ -$ -$ -$



Global/Retained 56 301 546 20 64 - - -








Global/Retained 64 304 546 25 68 - - -






Cost Center: 1100-0455-CASA AZUL

Workpaper: F-3.3


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs - - - - 609 - - - Total Costs -$ -$ -$ -$ 609$ -$ -$ -$












Total Billed Costs -$ -$ -$ -$ 609$ -$ -$ -$






2009 - BASE YEAR -$ -$ 609$ 609$ -

- - (609) (609)


-$ -$ (609)$ (609)$ -

2012 - TEST YEAR -$ -$ -$ -$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ -$ -$

- - - -

-$ -$ -$ -$




1100-0455-CASA AZULF-3.3 Recon

Direct Assignments




Retained

Allocations

Expense forecast in Global



Cost Center: 1100-0455-CASA AZUL



FTE'S 0 0 0 0 0 0 0 0


















Cost Center: 1100-0058-ACCOUNTS PAYABLE

Workpaper: F-3.4


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs (38) (5) (10) (1) (4) - - - Total Costs (38)$ (5)$ (10)$ (1)$ (4)$ -$ -$ -$



Global/Retained - - (1) - - - - -

Total Direct Assignments -$ -$ (1)$ -$ -$ -$ -$ -$

ALLOCATIONS SDG&E (13)$ (2)$ (3)$ (0)$ (2)$ -$ -$ -$ So Cal Gas (16) (2) (4) (0) (2) - - -

Subtotal - Utility (30) (4) (7) (0) (4) - - -

Global/Retained (9) (1) (2) (0) (1) - - -

Total Allocations (38)$ (5)$ (9)$ (1)$ (4)$ -$ -$ -$

BILLED COSTS SDG&E (13)$ (2)$ (3)$ (0)$ (2)$ -$ -$ -$ So Cal Gas (16) (2) (4) (0) (2) - - -


Global/Retained (9) (1) (3) (0) (1) - - -

Total Billed Costs (38)$ (5)$ (10)$ (1)$ (4)$ -$ -$ -$






2009 - BASE YEAR (2)$ (2)$ (1)$ (4)$ -

2 2 1 4


2$ 2$ 1$ 4$ -

2012 - TEST YEAR -$ -$ -$ -$ -

41.54% 41.52% 16.94% 100.00%

-$ -$ -$ -$

- - - -

-$ -$ -$ -$




1100-0058-ACCOUNTS PAYABLEF-3.4 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Non-recurring credits in 2009



Cost Center: 1100-0058-ACCOUNTS PAYABLE



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs (38) (5) (10) (1) (4) - - - Total Costs (38)$ (5)$ (10)$ (1)$ (4)$ -$ -$ -$



Global/Retained - - (1) - - - - -

Total Direct Assignments -$ -$ (1)$ -$ -$ -$ -$ -$



Global/Retained (9) (1) (2) (0) (1) - - -




Global/Retained (9) (1) (3) (0) (1) - - -






Cost Center: 1100-0314-MISCELLANEOUS REVENUE

Workpaper: F-3.5


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ 0$ -$ -$ 0$ -$ -$ -$ Non-Labor Costs (6) (5) (2) (103) (140) - - - Total Costs (6)$ (5)$ (2)$ (103)$ (140)$ -$ -$ -$



Global/Retained (3) 6 - - (26) - - -

Total Direct Assignments (3)$ 6$ -$ -$ (26)$ -$ -$ -$



Global/Retained (1) (2) (1) (15) (17) - - -




Global/Retained (4) 3 (1) (15) (43) - - -







2009 - BASE YEAR (45)$ (52)$ (43)$ (140)$ -

47 47 45 140


45$ 52$ 43$ 140$ -

2012 - TEST YEAR -$ -$ -$ -$ -

41.54% 41.52% 16.94% 100.00%

-$ -$ -$ -$

- - - -

-$ -$ -$ -$




1100-0314-MISCELLANEOUS REVENUEF-3.5 Recon

Direct Assignments




Multi-Factor Basic

Allocations

Non-recurring credits in 2009



Cost Center: 1100-0314-MISCELLANEOUS REVENUE



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ 0$ -$ -$ 0$ -$ -$ -$ Non-Labor Costs (6) (5) (2) (103) (140) - - - Total Costs (6)$ (5)$ (2)$ (103)$ (140)$ -$ -$ -$



Global/Retained (3) 6 - - (26) - - -

Total Direct Assignments (3)$ 6$ -$ -$ (26)$ -$ -$ -$



Global/Retained (1) (2) (1) (15) (17) - - -




Global/Retained (4) 3 (1) (15) (43) - - -






Cost Center: F-4 Security Services

Workpaper: F-4


FTE'S 19 18 18 21 21 16 17 17




Global/Retained 595 2,385 1,597 2,685 1,192 733 375 350

Total Direct Assignments 1,295$ 3,228$ 1,880$ 3,360$ 2,074$ 1,079$ 548$ 509$

ALLOCATIONS SDG&E 631$ 665$ 761$ 891$ 824$ 845$ 839$ 843$ So Cal Gas 865 905 956 1,164 1,122 1,054 1,049 1,050


Global/Retained 925 787 794 954 953 608 526 521


BILLED COSTS SDG&E 958$ 1,126$ 913$ 1,314$ 1,392$ 1,054$ 943$ 937$ So Cal Gas 1,236 1,287 1,087 1,416 1,436 1,191 1,118 1,114


Global/Retained 1,520 3,172 2,392 3,639 2,144 1,341 901 871







2009 - BASE YEAR 1,392$ 1,436$ 2,144$ 4,973$ 21

(164) (63) (226) (454) (4)

(376) (248) (839) (1,463)

(46) (65) (22) (133)


(455)$ (322)$ (1,273)$ (2,051)$ (4)

2012 - TEST YEAR 937$ 1,114$ 871$ 2,922$ 17

843$ 1,050$ 521$ 2,413$

94 65 350 509

937$ 1,114$ 871$ 2,922$

Non-recurring consulting expense in 2009.

Direct Assignments


F-4 Security ServicesF-4 Recon


Allocations

Permanent staff reduction as a result of the corporate reorganization in 2010.

Usage of call-in drivers reduced in 2010.



I CORPORATE CENTER SHARED SERVICESF Facilities/Assets



Cost Center: F-4 Security Services

Workpaper: F-4 Esc


FTE'S 19 18 18 21 21 16 17 17




Global/Retained 595 2,385 1,597 2,685 1,192 746 391 374

Total Direct Assignments 1,295$ 3,228$ 1,880$ 3,360$ 2,074$ 1,098$ 572$ 545$

ALLOCATIONS SDG&E 631$ 665$ 761$ 891$ 824$ 859$ 875$ 901$ So Cal Gas 865 905 956 1,164 1,122 1,073 1,095 1,122


Global/Retained 925 787 794 954 953 619 549 557


BILLED COSTS SDG&E 958$ 1,126$ 913$ 1,314$ 1,392$ 1,072$ 984$ 1,002$ So Cal Gas 1,236 1,287 1,087 1,416 1,436 1,212 1,166 1,192


Global/Retained 1,520 3,172 2,392 3,639 2,144 1,365 940 932





Department: F-4 Security Services Witness: Bruce Folkmann

Cost Center: 1100-0133-CORPORATE SECURITY DIR

Workpaper: F-4.1


FTE'S 14 14 13 15 16 13 14 14

Labor Costs 939$ 911$ 1,026$ 1,296$ 1,375$ 1,283$ 1,323$ 1,323$ Non-Labor Costs 651 802 649 770 807 636 626 626 Total Costs 1,589$ 1,713$ 1,674$ 2,066$ 2,182$ 1,919$ 1,949$ 1,949$

DIRECT ASSIGNMENTS SDG&E -$ -$ 1$ 30$ 95$ -$ -$ -$ So Cal Gas - - 1 - - - - -


Global/Retained - 28 4 0 8 0 (0) -

Total Direct Assignments -$ 28$ 6$ 30$ 103$ 0$ (0)$ -$



Global/Retained 379 360 248 312 412 216 216 212




Global/Retained 379 388 252 312 420 216 216 212







2009 - BASE YEAR 780$ 982$ 420$ 2,182$ 16

(100) - - (100) (2)

(46) (65) (22) (133)


(15)$ (9)$ (208)$ (233)$ (2)

2012 - TEST YEAR 765$ 972$ 212$ 1,949$ 14

39.26% 49.88% 10.85% 100.00%

765$ 972$ 212$ 1,949$

(0) (0) (0) (0)

765$ 972$ 212$ 1,949$

Non-recurring consulting expense in 2009.



F Facilities/AssetsF-4 Security Services1100-0133-CORPORATE SECURITY DIRF-4.1 Recon


Direct Assignments




Causal - HQ Security

Allocations



Cost Center: 1100-0133-CORPORATE SECURITY DIR



FTE'S 14 14 13 15 16 13 14 14

Labor Costs 939$ 911$ 1,026$ 1,296$ 1,375$ 1,305$ 1,380$ 1,412$ Non-Labor Costs 651 802 649 770 807 648 654 672 Total Costs 1,589$ 1,713$ 1,674$ 2,066$ 2,182$ 1,953$ 2,034$ 2,084$

DIRECT ASSIGNMENTS SDG&E -$ -$ 1$ 30$ 95$ -$ -$ -$ So Cal Gas - - 1 - - - - -


Global/Retained - 28 4 0 8 0 (0) -

Total Direct Assignments -$ 28$ 6$ 30$ 103$ 0$ (0)$ -$

ALLOCATIONS SDG&E 489$ 543$ 613$ 726$ 685$ 760$ 794$ 818$ So Cal Gas 722 781 807 999 982 973 1,014 1,040


Global/Retained 379 360 248 312 412 220 226 226


BILLED COSTS SDG&E 489$ 543$ 614$ 756$ 780$ 760$ 794$ 818$ So Cal Gas 722 781 808 999 982 973 1,014 1,040


Global/Retained 379 388 252 312 420 220 226 226






Cost Center: 1100-0275-EXECUTIVE SECURITY

Workpaper: F-4.2


FTE'S 5 4 5 6 5 3 3 3

Labor Costs 610$ 485$ 692$ 614$ 555$ 467$ 399$ 367$ Non-Labor Costs 261 372 448 376 262 234 235 236 Total Costs 870$ 857$ 1,140$ 990$ 818$ 701$ 634$ 603$



Global/Retained 32 137 181 28 7 83 123 106




Global/Retained 541 421 539 640 538 392 310 310




Global/Retained 573 558 721 669 546 475 433 416







2009 - BASE YEAR 137$ 135$ 546$ 818$ 5

(64) (63) (226) (354) (2)

21 21 97 139

Change in Allocation 2009-2012 (0) (0) 0 0

(43)$ (42)$ (130)$ (215)$ (2)

2012 - TEST YEAR 93$ 94$ 416$ 603$ 3

16.67% 16.67% 66.67% 100.00%

77$ 77$ 310$ 464$

16 16 106 138

93$ 94$ 416$ 603$

Direct Assignment DetailsCall-in drivers allocated based on 16 16 106 138 2009 actuals. 16$ 16$ 106$ 138$

Call-in drivers' expenses moved from 1100-0369 (see Recon workpaper F-4.4)



F Facilities/AssetsF-4 Security Services1100-0275-EXECUTIVE SECURITYF-4.2 Recon


Direct Assignments




Causal - Exec Security

Allocations



Cost Center: 1100-0275-EXECUTIVE SECURITY



FTE'S 5 4 5 6 5 3 3 3

Labor Costs 610$ 485$ 692$ 614$ 555$ 475$ 416$ 392$ Non-Labor Costs 261 372 448 376 262 238 245 253 Total Costs 870$ 857$ 1,140$ 990$ 818$ 713$ 661$ 645$



Global/Retained 32 137 181 28 7 84 129 114




Global/Retained 541 421 539 640 538 399 323 331




Global/Retained 573 558 721 669 546 484 452 445






Cost Center: 1100-0043-AFFILIATE SECURITY SERVICES

Workpaper: F-4.3


FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ -$ 52$ 78$ 78$ So Cal Gas - - - - - 32 49 49


Global/Retained - - - - - 162 243 243

Total Direct Assignments -$ -$ -$ -$ -$ 247$ 370$ 370$







Global/Retained - - - - - 162 243 243







2009 - BASE YEAR -$ -$ -$ -$ -

78 49 243 370


78$ 49$ 243$ 370$ -

2012 - TEST YEAR 78$ 49$ 243$ 370$ -

0.00% 0.00% 100.00% 100.00%

-$ -$ -$ -$

78 49 243 370

78$ 49$ 243$ 370$

Direct Assignment DetailsCall-in drivers allocated based on 78 49 243 370 2009 actuals. 78$ 49$ 243$ 370$

F Facilities/AssetsF-4 Security Services



1100-0043-AFFILIATE SECURITY SERVICESF-4.3 Recon

Direct Assignments




Retained

Allocations

New cost center created for call in drivers, which were previously part of cost center 1100-0310 (see Recon workpaper F-4.5)



Cost Center: 1100-0043-AFFILIATE SECURITY SERVICES



FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E -$ -$ -$ -$ -$ 53$ 82$ 84$ So Cal Gas - - - - - 33 51 52


Global/Retained - - - - - 165 254 261

Total Direct Assignments -$ -$ -$ -$ -$ 251$ 386$ 397$







Global/Retained - - - - - 165 254 261






Cost Center: 1100-0369-CORPORATE BENEFITS

Workpaper: F-4.4


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 477$ 682$ 83$ 303$ 445$ 187$ -$ -$ Non-Labor Costs 72 197 100 107 80 32 2 - Total Costs 550$ 879$ 183$ 410$ 525$ 219$ 2$ -$

DIRECT ASSIGNMENTS SDG&E 108$ 135$ 13$ 29$ 60$ 31$ -$ -$ So Cal Gas 112 140 14 33 67 27 - -


Global/Retained 324 587 144 343 397 162 2 -

Total Direct Assignments 544$ 862$ 170$ 406$ 523$ 219$ 2$ -$







Global/Retained 325 591 147 344 397 162 2 -

Total Billed Costs 550$ 879$ 183$ 410$ 525$ 219$ 2$ -$






2009 - BASE YEAR 60$ 67$ 397$ 525$ -

(39) (46) (300) (385)

(21) (21) (97) (139)


(60)$ (67)$ (397)$ (524)$ -

2012 - TEST YEAR -$ -$ -$ -$ -

1100-0369-CORPORATE BENEFITSF-4.4 Recon




Reduced usage of call-in drivers in 2010.Remaining call-in drivers' expenses moved to 1100-0275 (see Recon workpaper F-4.2)




Cost Center: 1100-0369-CORPORATE BENEFITS



FTE'S 0 0 0 0 0 0 0 0

Labor Costs 477$ 682$ 83$ 303$ 445$ 191$ -$ -$ Non-Labor Costs 72 197 100 107 80 32 2 - Total Costs 550$ 879$ 183$ 410$ 525$ 223$ 2$ -$



Global/Retained 324 587 144 343 397 164 2 -

Total Direct Assignments 544$ 862$ 170$ 406$ 523$ 223$ 2$ -$







Global/Retained 325 591 147 344 397 164 2 -

Total Billed Costs 550$ 879$ 183$ 410$ 525$ 223$ 2$ -$





Cost Center: 1100-0310-AFFILIATE BENEFITS - HR

Workpaper: F-4.5


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 390$ 934$ 1,285$ 2,426$ 1,170$ 430$ -$ -$ Non-Labor Costs 316 1,202 109 476 279 70 6 - Total Costs 706$ 2,136$ 1,394$ 2,902$ 1,449$ 500$ 6$ -$



Global/Retained 240 1,633 1,268 2,314 780 326 6 -

Total Direct Assignments 692$ 2,128$ 1,383$ 2,895$ 1,439$ 500$ 6$ -$







Global/Retained 243 1,635 1,272 2,315 782 326 6 -

Total Billed Costs 706$ 2,136$ 1,394$ 2,902$ 1,449$ 500$ 6$ -$






2009 - BASE YEAR 415$ 252$ 782$ 1,449$ -

(337) (203) (538) (1,078)

(78) (49) (243) (370)


(415)$ (252)$ (782)$ (1,449)$ -

2012 - TEST YEAR -$ -$ -$ -$ -

1100-0310-AFFILIATE BENEFITS - HRF-4.5 Recon




Reduced usage of call-in drivers in 2010.Remaining call-in drivers' expenses moved to 1100-0043 (see Recon workpaper F-4.3)




Cost Center: 1100-0310-AFFILIATE BENEFITS - HR



FTE'S 0 0 0 0 0 0 0 0

Labor Costs 390$ 934$ 1,285$ 2,426$ 1,170$ 438$ -$ -$ Non-Labor Costs 316 1,202 109 476 279 71 7 - Total Costs 706$ 2,136$ 1,394$ 2,902$ 1,449$ 509$ 7$ -$



Global/Retained 240 1,633 1,268 2,314 780 332 7 -

Total Direct Assignments 692$ 2,128$ 1,383$ 2,895$ 1,439$ 509$ 7$ -$







Global/Retained 243 1,635 1,272 2,315 782 332 7 -

Total Billed Costs 706$ 2,136$ 1,394$ 2,902$ 1,449$ 509$ 7$ -$





Cost Center: G Pension & Benefits

Workpaper: G


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 47,950 47,304 46,387 52,049 50,978 37,763 39,741 41,720




Global/Retained 12,011 8,085 10,610 22,051 25,984 12,224 17,397 21,921




Global/Retained 59,961 55,388 56,997 74,100 76,962 49,987 57,137 63,641





Division: GRC TotalDept: I CORPORATE CENTER SHARED SERVICESCost Center: G Pension & BenefitsWorkpaper: G Recon


2009 - BASE YEAR 23,303$ 22,425$ 76,962$ 122,689$ -

(9,335) (8,893) (4,121) (22,349)

1,333 700 (8,168) (6,135)

(322) (308) (802) (1,432)


(8,327)$ (8,268)$ (13,321)$ (29,916)$ -

2012 - TEST YEAR 14,976$ 14,157$ 63,641$ 92,773$ -

10,349$ 9,786$ 21,826$ 41,961$

4,626 4,371 41,815 50,812

14,976$ 14,157$ 63,641$ 92,773$

Direct Assignments


Transfer/staff reductions as a result of the 2010 reorganization.Increase in external costs net of distribution forecast.2009 Actuals included above-target accrual; forecast is held at target.


Allocations






Division: Pension & Benefits Witness: Bruce A. Folkmann


G-1.1 1100-0802-P&B OVERHEAD (22) 109 87 G-1.2 1100-0814-BOD Pension (FAS87) 22 (14) 8 G-1.3 1100-0306-PENSION (FAS87) - - - G-1.4 1100-0370-LIFE INSURANCE - - - G-1 Employee Benefits 0 95 95

G-2.1 1100-0803-PAYROLL TAX 15 60 75 G-2 Payroll Taxes 15 60 75

G-3.1 1100-0800-EXECUTIVE ICP (57) (60) (118) G-3.2 1100-0801-ICP OVERHEAD 39 139 178 G-3 Incentive Compensation (18) 79 60

G-4.1 1100-0805-RESTRICTED STOCK - - - G-4.2 1100-0811-STOCK OPTIONS - - - G-4.3 1100-0806-LIFE INSURANCE - - - G-4.4 1100-0129-EXECUTIVE BENEFITS 0 (0) 0 G-4 Term Incentives 0 (0) 0

G-5.1 1100-0804-SERP - - - G-5 Supplemental Retirement - - -

Change in Allocation 2009-2012 (3) 233 230



Division: G Pension & Benefits Witness: Bruce Folkmann

Workpaper: G - Esc Recon


Department Summaries, A-G, to the 2012 $'s as shown in Tesitmony and in Workpapers Escalated Department Summaries A-G


Standard Non-Standard Total Nonabor Escalated EscalatedCosts Costs Costs Indexes 2012 $'s Costs

(A + B) (A X D) (B + E)G-1 Employee Benefits Labor 11,319$ -$ 11,319$ 1.0680 12,088$ 12,088$ Non-Labor 725 - 725 1.0727 778 778 Total 12,044 - 12,044 12,866 12,866

G-2 Payroll Taxes Labor 3,572 - 3,572 1.0680 3,815 3,815 Non-Labor - - - - - - Total 3,572 - 3,572 3,815 3,815

G-3 Incentive Compensation Labor 11,129 - 11,129 1.0680 11,886 11,886 Non-Labor - - - - - - Total 11,129 - 11,129 11,886 11,886

G-4 Long-Term Incentives Labor - - - - - - Non-Labor - 35,198 35,198 - - 35,198 Total - 35,198 35,198 - 35,198

G-5 Supplemental Retirement Labor - - - - - - Non-Labor 14,130 16,700 30,830 1.0000 14,130 30,830 Total 14,130 16,700 30,830 14,130 30,830

Total Pension & Benefits Labor 26,020 - 26,020 1.0680 27,789 27,789 Non-Labor 14,855 51,898 66,753 1.0035 14,908 66,805 Total 40,875$ 51,898$ 92,773$ 42,697$ 94,595$






Cost Center: G Pension & Benefits

Workpaper: G Esc


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 47,950 47,304 46,387 52,049 50,978 37,764 39,743 41,724




Global/Retained 12,011 8,085 10,610 22,051 25,984 12,413 17,851 22,638




Global/Retained 59,961 55,388 56,997 74,100 76,962 50,177 57,594 64,362





Department: G Pension & Benefits Witness: Bruce Folkmann

Cost Center: G-1 Employee Benefits

Workpaper: G-1


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 7,990$ 7,962$ 9,656$ 9,922$ 13,291$ 11,649$ 11,965$ 11,319$ Non-Labor Costs 5,199 5,924 5,624 3,079 4,060 725 725 725 Total Costs 13,189$ 13,886$ 15,280$ 13,001$ 17,351$ 12,374$ 12,690$ 12,044$



Global/Retained 4,371 5,295 5,768 2,476 4,202 29 33 31

Total Direct Assignments 4,405$ 5,347$ 5,860$ 2,595$ 4,322$ 29$ 33$ 31$



Global/Retained 3,608 3,266 3,646 3,632 4,601 4,157 4,320 4,136




Global/Retained 7,978 8,562 9,413 6,108 8,803 4,185 4,352 4,167






Cost Center: G-1 Employee Benefits

Workpaper: G-1 Esc


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 7,990$ 7,962$ 9,656$ 9,922$ 13,291$ 11,851$ 12,480$ 12,088$ Non-Labor Costs 5,199 5,924 5,624 3,079 4,060 738 757 778 Total Costs 13,189$ 13,886$ 15,280$ 13,001$ 17,351$ 12,590$ 13,237$ 12,866$



Global/Retained 4,371 5,295 5,768 2,476 4,202 29 34 33

Total Direct Assignments 4,405$ 5,347$ 5,860$ 2,595$ 4,322$ 29$ 34$ 33$



Global/Retained 3,608 3,266 3,646 3,632 4,601 4,229 4,505 4,418




Global/Retained 7,978 8,562 9,413 6,108 8,803 4,258 4,540 4,451





Department: G-1 Employee Benefits Witness: Bruce Folkmann

Cost Center: 1100-0802-P&B OVERHEAD

Workpaper: G-1.1


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 8,012$ 7,962$ 9,651$ 9,829$ 12,470$ 11,649$ 11,965$ 11,319$ Non-Labor Costs - - - - - - - - Total Costs 8,012$ 7,962$ 9,651$ 9,829$ 12,470$ 11,649$ 11,965$ 11,319$



Global/Retained 8 51 63 72 84 29 33 31




Global/Retained 3,419 3,114 3,660 3,525 4,475 4,011 4,184 4,013




Global/Retained 3,427 3,165 3,723 3,597 4,558 4,040 4,217 4,044







2009 - BASE YEAR 4,056$ 3,855$ 4,558$ 12,470$ -

600 587 678 1,865

200 195 224 619

(1,182) (1,124) (1,329) (3,635)


(403)$ (233)$ (514)$ (1,151)$ -

2012 - TEST YEAR 3,653$ 3,622$ 4,044$ 11,319$ -

0.00% 0.00% 0.00% 0.00%

3,653$ 3,622$ 4,013$ 11,288$

- - 31 31

3,653$ 3,622$ 4,044$ 11,319$

Increase in pension costs

G Pension & BenefitsG-1 Employee Benefits



1100-0802-P&B OVERHEADG-1.1 Recon

Increase in medical premiums




Weighted Average Overheads

Allocations

Direct Assignments

Staff reductions/transfers due to reorganization



Cost Center: 1100-0802-P&B OVERHEAD

Workpaper: G-1.1 Esc


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 8 51 63 72 84 29 34 33




Global/Retained 3,419 3,114 3,660 3,525 4,475 4,081 4,364 4,286




Global/Retained 3,427 3,165 3,723 3,597 4,558 4,110 4,398 4,319






Cost Center: 1100-0814-BOD Pension (FAS87)

Workpaper: G-1.2


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 815 680 (80) 714 697 725 725 725 Total Costs 815$ 680$ (80)$ 714$ 697$ 725$ 725$ 725$





ALLOCATIONS SDG&E 283$ 235$ (28)$ 281$ 267$ 282$ 289$ 301$ So Cal Gas 343 292 (33) 326 303 298 300 301

Subtotal - Utility 626 527 (61) 607 571 580 589 602

Global/Retained 189 152 (19) 107 126 145 136 123

Total Allocations 815$ 680$ (80)$ 714$ 697$ 725$ 725$ 725$

BILLED COSTS SDG&E 283$ 235$ (28)$ 281$ 267$ 282$ 289$ 301$ So Cal Gas 343 292 (33) 326 303 298 300 301


Global/Retained 189 152 (19) 107 126 145 136 123

Total Billed Costs 815$ 680$ (80)$ 714$ 697$ 725$ 725$ 725$






2009 - BASE YEAR 267$ 303$ 126$ 697$ -

Change in Actuarial Estimate 12 12 4 28


34$ (2)$ (4)$ 28$ -

2012 - TEST YEAR 301$ 301$ 123$ 725$ -

0.00% 0.00% 0.00% 0.00%

301$ 301$ 123$ 725$

- - - -

301$ 301$ 123$ 725$

G Pension & BenefitsG-1 Employee Benefits



1100-0814-BOD Pension (FAS87)G-1.2 Recon

Direct Assignments




Multi-Factor Basic

Allocations



Cost Center: 1100-0814-BOD Pension (FAS87)



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs 815 680 (80) 714 697 738 757 778 Total Costs 815$ 680$ (80)$ 714$ 697$ 738$ 757$ 778$





ALLOCATIONS SDG&E 283$ 235$ (28)$ 281$ 267$ 287$ 302$ 323$ So Cal Gas 343 292 (33) 326 303 303 313 323


Global/Retained 189 152 (19) 107 126 148 142 132

Total Allocations 815$ 680$ (80)$ 714$ 697$ 738$ 757$ 778$

BILLED COSTS SDG&E 283$ 235$ (28)$ 281$ 267$ 287$ 302$ 323$ So Cal Gas 343 292 (33) 326 303 303 313 323


Global/Retained 189 152 (19) 107 126 148 142 132

Total Billed Costs 815$ 680$ (80)$ 714$ 697$ 738$ 757$ 778$





Cost Center: 1100-0306-PENSION (FAS87)

Workpaper: G-1.3


FTE'S 0 0 0 0 0 0 0 0

Labor Costs (21)$ -$ 2$ -$ -$ -$ -$ -$ Non-Labor Costs 4,340 5,244 5,705 2,365 3,363 - - - Total Costs 4,319$ 5,244$ 5,707$ 2,365$ 3,363$ -$ -$ -$



Global/Retained 4,319 5,244 5,705 2,365 3,363 - - -

Total Direct Assignments 4,319$ 5,244$ 5,705$ 2,365$ 3,363$ -$ -$ -$




Total Allocations -$ -$ 2$ -$ -$ -$ -$ -$



Global/Retained 4,319 5,244 5,707 2,365 3,363 - - -

Total Billed Costs 4,319$ 5,244$ 5,707$ 2,365$ 3,363$ -$ -$ -$






2009 - BASE YEAR -$ -$ 3,363$ 3,363$ -

- - (3,363) (3,363)


-$ -$ (3,363)$ (3,363)$ -

2012 - TEST YEAR -$ -$ -$ -$ -




Transfer of budget from Sempra to Global business units

G Pension & BenefitsG-1 Employee Benefits1100-0306-PENSION (FAS87)G-1.3 Recon



Cost Center: 1100-0306-PENSION (FAS87)



FTE'S 0 0 0 0 0 0 0 0

Labor Costs (21)$ -$ 2$ -$ -$ -$ -$ -$ Non-Labor Costs 4,340 5,244 5,705 2,365 3,363 - - - Total Costs 4,319$ 5,244$ 5,707$ 2,365$ 3,363$ -$ -$ -$



Global/Retained 4,319 5,244 5,705 2,365 3,363 - - -

Total Direct Assignments 4,319$ 5,244$ 5,705$ 2,365$ 3,363$ -$ -$ -$







Global/Retained 4,319 5,244 5,707 2,365 3,363 - - -

Total Billed Costs 4,319$ 5,244$ 5,707$ 2,365$ 3,363$ -$ -$ -$





Cost Center: 1100-0370-LIFE INSURANCE

Workpaper: G-1.4


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ 3$ 93$ 821$ -$ -$ -$ Non-Labor Costs 44 - - - - - - - Total Costs 44$ -$ 3$ 93$ 821$ -$ -$ -$



Global/Retained 44 - - 39 756 - - -

Total Direct Assignments 44$ -$ -$ 93$ 821$ -$ -$ -$





BILLED COSTS SDG&E -$ -$ -$ 25$ 32$ -$ -$ -$ So Cal Gas - - - 28 34 - - -



Total Billed Costs 44$ -$ 3$ 93$ 821$ -$ -$ -$






2009 - BASE YEAR 32$ 34$ 756$ 821$ -

(32) (34) (756) (821)


(32)$ (34)$ (756)$ (821)$ -

2012 - TEST YEAR -$ -$ -$ -$ -




Transfer of budget to cost center 1100-0806 (see Recon workpaper G-4.3).

G Pension & BenefitsG-1 Employee Benefits1100-0370-LIFE INSURANCEG-1.4 Recon






FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ 3$ 93$ 821$ -$ -$ -$ Non-Labor Costs 44 - - - - - - - Total Costs 44$ -$ 3$ 93$ 821$ -$ -$ -$



Global/Retained 44 - - 39 756 - - -

Total Direct Assignments 44$ -$ -$ 93$ 821$ -$ -$ -$





BILLED COSTS SDG&E -$ -$ -$ 25$ 32$ -$ -$ -$ So Cal Gas - - - 28 34 - - -



Total Billed Costs 44$ -$ 3$ 93$ 821$ -$ -$ -$




Department: G-2 Payroll Taxes Witness: Bruce Folkmann

Cost Center: 1100-0803-PAYROLL TAX

Workpaper: G-2.1


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 29 128 88 120 112 10 10 10




Global/Retained 1,836 1,918 2,121 1,933 2,232 1,365 1,239 1,267




Global/Retained 1,864 2,046 2,209 2,052 2,344 1,374 1,248 1,276







2009 - BASE YEAR 1,969$ 1,876$ 2,344$ 6,189$ -

(831) (793) (993) (2,616)


(816)$ (733)$ (1,068)$ (2,616)$ -

2012 - TEST YEAR 1,153$ 1,143$ 1,276$ 3,572$ -

0.00% 0.00% 0.00% 0.00%

1,153$ 1,143$ 1,267$ 3,563$

- - 10 10

1,153$ 1,143$ 1,276$ 3,572$

1100-0803-PAYROLL TAXG-2.1 Recon

Direct Assignments





Allocations


G Pension & BenefitsG-2 Payroll Taxes




Department: G-2 Payroll Taxes Witness: Bruce Folkmann

Cost Center: 1100-0803-PAYROLL TAX



FTE'S 0 0 0 0 0 0 0 0




Global/Retained 29 128 88 120 112 10 10 10




Global/Retained 1,836 1,918 2,121 1,933 2,232 1,388 1,292 1,353




Global/Retained 1,864 2,046 2,209 2,052 2,344 1,398 1,302 1,363






Cost Center: G-3 Incentive Compensation

Workpaper: G-3


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 14 94 81 153 96 22 22 22




Global/Retained 10,530 10,065 12,111 13,316 7,736 5,323 4,999 5,127




Global/Retained 10,544 10,159 12,192 13,470 7,832 5,345 5,021 5,149






Cost Center: G-3 Incentive Compensation

Workpaper: G-3 Esc


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 14 94 81 153 96 23 23 24




Global/Retained 10,530 10,065 12,111 13,316 7,736 5,415 5,214 5,475




Global/Retained 10,544 10,159 12,192 13,470 7,832 5,438 5,237 5,499





Department: G-3 Incentive Compensation Witness: Bruce Folkmann

Cost Center: 1100-0800-EXECUTIVE ICP

Workpaper: G-3.1


FTE'S 0 0 0 0 0 0 0 0






ALLOCATIONS SDG&E 1,535$ 1,287$ 1,360$ 1,548$ 962$ 850$ 779$ 618$ So Cal Gas 1,639 1,383 1,403 1,595 937 644 538 597


Global/Retained 6,121 5,495 7,863 8,195 4,143 3,004 2,925 3,027


BILLED COSTS SDG&E 1,535$ 1,287$ 1,360$ 1,548$ 962$ 850$ 779$ 618$ So Cal Gas 1,639 1,383 1,403 1,595 937 644 538 597


Global/Retained 6,121 5,495 7,863 8,195 4,143 3,004 2,925 3,027







2009 - BASE YEAR 962$ 937$ 4,143$ 6,042$ -

(152) (148) (653) (953)

(135) (131) (581) (847)


(344)$ (339)$ (1,116)$ (1,800)$ -

2012 - TEST YEAR 618$ 597$ 3,027$ 4,242$ -

0.00% 0.00% 0.00% 0.00%

618$ 597$ 3,027$ 4,242$

- - - -

618$ 597$ 3,027$ 4,242$

G Pension & BenefitsG-3 Incentive Compensation



1100-0800-EXECUTIVE ICPG-3.1 Recon

Direct Assignments





Allocations

2009 Actuals included above-target accrual; forecast is held at target

Transfers due to reorganization



Cost Center: 1100-0800-EXECUTIVE ICP



FTE'S 0 0 0 0 0 0 0 0






ALLOCATIONS SDG&E 1,535$ 1,287$ 1,360$ 1,548$ 962$ 865$ 813$ 660$ So Cal Gas 1,639 1,383 1,403 1,595 937 655 561 638


Global/Retained 6,121 5,495 7,863 8,195 4,143 3,056 3,051 3,233


BILLED COSTS SDG&E 1,535$ 1,287$ 1,360$ 1,548$ 962$ 865$ 813$ 660$ So Cal Gas 1,639 1,383 1,403 1,595 937 655 561 638


Global/Retained 6,121 5,495 7,863 8,195 4,143 3,056 3,051 3,233






Cost Center: 1100-0801-ICP OVERHEAD

Workpaper: G-3.2


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 14 94 81 153 96 22 22 22




Global/Retained 4,410 4,570 4,248 5,121 3,593 2,319 2,074 2,100




Global/Retained 4,423 4,664 4,329 5,274 3,689 2,341 2,096 2,122







2009 - BASE YEAR 3,798$ 3,608$ 3,689$ 11,095$ -

(170) (160) (149) (479)

(1,276) (1,213) (1,240) (3,729)


(1,407)$ (1,234)$ (1,567)$ (4,208)$ -

2012 - TEST YEAR 2,391$ 2,374$ 2,122$ 6,887$ -

0.00% 0.00% 0.00% 0.00%

2,391$ 2,374$ 2,100$ 6,865$

- - 22 22

2,391$ 2,374$ 2,122$ 6,887$

G Pension & BenefitsG-3 Incentive Compensation



1100-0801-ICP OVERHEADG-3.2 Recon

Direct Assignments





Allocations

2009 Actuals included above-target accrual; forecast is held at targetStaff reductions/transfers due to reorganization



Cost Center: 1100-0801-ICP OVERHEAD



FTE'S 0 0 0 0 0 0 0 0




Global/Retained 14 94 81 153 96 23 23 24




Global/Retained 4,410 4,570 4,248 5,121 3,593 2,359 2,163 2,243




Global/Retained 4,423 4,664 4,329 5,274 3,689 2,381 2,186 2,266






Cost Center: G-4 Long-Term Incentives

Workpaper: G-4


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 70$ 214$ 20$ 70$ -$ -$ -$ -$ Non-Labor Costs 72,279 53,513 48,064 53,571 42,146 32,945 34,098 35,198 Total Costs 72,348$ 53,727$ 48,083$ 53,642$ 42,146$ 32,945$ 34,098$ 35,198$



Global/Retained 37,489 31,515 29,766 31,322 23,869 24,584 26,471 28,314


ALLOCATIONS SDG&E 8,592$ 5,015$ 4,810$ 5,963$ 5,198$ -$ -$ -$ So Cal Gas 11,635 6,430 5,732 6,333 4,968 - - -

Subtotal - Utility 20,226 11,445 10,541 12,296 10,166 - - -

Global/Retained 243 133 259 55 48 - - -

Total Allocations 20,470$ 11,578$ 10,800$ 12,351$ 10,214$ -$ -$ -$



Global/Retained 37,732 31,648 30,025 31,377 23,917 24,584 26,471 28,314






Cost Center: G-4 Long-Term Incentives

Workpaper: G-4 Esc


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 70$ 214$ 20$ 70$ -$ -$ -$ -$ Non-Labor Costs 72,279 53,513 48,064 53,571 42,146 32,945 34,098 35,198 Total Costs 72,348$ 53,727$ 48,083$ 53,642$ 42,146$ 32,945$ 34,098$ 35,198$



Global/Retained 37,489 31,515 29,766 31,322 23,869 24,584 26,471 28,314




Global/Retained 243 133 259 55 48 - - -




Global/Retained 37,732 31,648 30,025 31,377 23,917 24,584 26,471 28,314





Department: G-4 Long-Term Incentives Witness: Bruce Folkmann

Cost Center: 1100-0805-RESTRICTED STOCK

Workpaper: G-4.1


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 36,637 23,314 20,993 21,840 17,181 16,855 17,813 19,191




Global/Retained 211 112 108 44 39 - - -




Global/Retained 36,848 23,426 21,101 21,884 17,220 16,855 17,813 19,191







2009 - BASE YEAR 7,518$ 7,235$ 17,220$ 31,973$ -

(4,776) (4,600) 1,971 (7,405)


(4,776)$ (4,600)$ 1,971$ (7,405)$ -

2012 - TEST YEAR 2,742$ 2,635$ 19,191$ 24,568$ -

0.00% 0.00% 0.00% 0.00%

28$ 48$ (76)$ (0)$

2,715 2,586 19,267 24,568

2,742$ 2,635$ 19,191$ 24,568$

G Pension & BenefitsG-4 Long-Term Incentives



1100-0805-RESTRICTED STOCKG-4.1 Recon

Direct Assignments




All Direct Assignments

Allocations




Cost Center: 1100-0805-RESTRICTED STOCK



FTE'S 0 0 0 0 0 0 0 0




Global/Retained 36,637 23,314 20,993 21,840 17,181 16,855 17,813 19,191




Global/Retained 211 112 108 44 39 - - -




Global/Retained 36,848 23,426 21,101 21,884 17,220 16,855 17,813 19,191






Cost Center: 1100-0811-STOCK OPTIONS

Workpaper: G-4.2


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs - 7,975 8,933 9,742 6,408 4,564 5,486 5,659 Total Costs -$ 7,975$ 8,933$ 9,742$ 6,408$ 4,564$ 5,486$ 5,659$

DIRECT ASSIGNMENTS SDG&E -$ 958$ 798$ 1,171$ 845$ 890$ 878$ 620$ So Cal Gas - 1,005 821 1,085 781 615 489 595

Subtotal - Utility - 1,963 1,619 2,256 1,626 1,505 1,368 1,215

Global/Retained - 4,297 5,382 5,166 3,022 3,059 4,119 4,443

Total Direct Assignments -$ 6,260$ 7,001$ 7,422$ 4,647$ 4,564$ 5,486$ 5,659$

ALLOCATIONS SDG&E -$ 731$ 863$ 1,119$ 908$ -$ -$ -$ So Cal Gas - 965 1,046 1,192 845 - - -

Subtotal - Utility - 1,696 1,909 2,311 1,753 - - -


Total Allocations -$ 1,715$ 1,932$ 2,321$ 1,761$ -$ -$ -$

BILLED COSTS SDG&E -$ 1,689$ 1,660$ 2,290$ 1,753$ 890$ 878$ 620$ So Cal Gas - 1,970 1,867 2,277 1,625 615 489 595


Global/Retained - 4,316 5,406 5,176 3,030 3,059 4,119 4,443







2009 - BASE YEAR 1,753$ 1,625$ 3,030$ 6,408$ -

(1,133) (1,030) 1,414 (749)


(1,133)$ (1,030)$ 1,414$ (749)$ -

2012 - TEST YEAR 620$ 595$ 4,443$ 5,659$ -

0.00% 0.00% 0.00% 0.00%

6$ 11$ (18)$ (0)$

614 584 4,461 5,659

620$ 595$ 4,443$ 5,659$




1100-0811-STOCK OPTIONSG-4.2 Recon

Direct Assignments





Allocations




Cost Center: 1100-0811-STOCK OPTIONS



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ -$ -$ -$ -$ -$ Non-Labor Costs - 7,975 8,933 9,742 6,408 4,564 5,486 5,659 Total Costs -$ 7,975$ 8,933$ 9,742$ 6,408$ 4,564$ 5,486$ 5,659$

DIRECT ASSIGNMENTS SDG&E -$ 958$ 798$ 1,171$ 845$ 890$ 878$ 620$ So Cal Gas - 1,005 821 1,085 781 615 489 595


Global/Retained - 4,297 5,382 5,166 3,022 3,059 4,119 4,443

Total Direct Assignments -$ 6,260$ 7,001$ 7,422$ 4,647$ 4,564$ 5,486$ 5,659$

ALLOCATIONS SDG&E -$ 731$ 863$ 1,119$ 908$ -$ -$ -$ So Cal Gas - 965 1,046 1,192 845 - - -

Subtotal - Utility - 1,696 1,909 2,311 1,753 - - -


Total Allocations -$ 1,715$ 1,932$ 2,321$ 1,761$ -$ -$ -$

BILLED COSTS SDG&E -$ 1,689$ 1,660$ 2,290$ 1,753$ 890$ 878$ 620$ So Cal Gas - 1,970 1,867 2,277 1,625 615 489 595


Global/Retained - 4,316 5,406 5,176 3,030 3,059 4,119 4,443







Workpaper: G-4.3


FTE'S 0 0 0 0 0 0 0 0




Global/Retained 852 3,691 3,371 4,246 3,667 4,671 4,539 4,680








Global/Retained 865 3,693 3,499 4,246 3,667 4,671 4,539 4,680







2009 - BASE YEAR 51$ 42$ 3,667$ 3,759$ -

32 34 756 821

83 49 258 390


115$ 83$ 1,013$ 1,211$ -

2012 - TEST YEAR 166$ 125$ 4,680$ 4,971$ -

0.00% 0.00% 0.00% 0.00%

1$ 1$ (2)$ 0$

166 124 4,681 4,971

166$ 125$ 4,680$ 4,971$




1100-0806-LIFE INSURANCEG-4.3 Recon

Direct Assignments





Allocations

Transfer of budget from cost center 1100-0806 (see Recon workpaper G-1.4).

Increase in insurance premiums






FTE'S 0 0 0 0 0 0 0 0




Global/Retained 852 3,691 3,371 4,246 3,667 4,671 4,539 4,680








Global/Retained 865 3,693 3,499 4,246 3,667 4,671 4,539 4,680






Cost Center: 1100-0129-EXECUTIVE BENEFITS

Workpaper: G-4.4


FTE'S 0 0 0 0 0 0 0 0

Labor Costs 70$ 214$ 20$ 70$ -$ -$ -$ -$ Non-Labor Costs 12 - - 5 5 - - - Total Costs 82$ 214$ 20$ 75$ 5$ -$ -$ -$





ALLOCATIONS SDG&E 28$ 0$ -$ 2$ 2$ -$ -$ -$ So Cal Gas 34 0 - 2 2 - - -


Global/Retained 19 0 - 1 1 - - -

Total Allocations 82$ 1$ -$ 5$ 5$ -$ -$ -$

BILLED COSTS SDG&E 28$ 0$ -$ 2$ 2$ -$ -$ -$ So Cal Gas 34 0 - 2 2 - - -


Global/Retained 19 214 20 71 1 - - -







2009 - BASE YEAR 2$ 2$ 1$ 5$ -

(2) (2) (1) (5)


(2)$ (2)$ (1)$ (5)$ -

2012 - TEST YEAR -$ -$ -$ -$ -




Cost center no longer used

G Pension & BenefitsG-4 Long-Term Incentives1100-0129-EXECUTIVE BENEFITSG-4.4 Recon



Cost Center: 1100-0129-EXECUTIVE BENEFITS



FTE'S 0 0 0 0 0 0 0 0

Labor Costs 70$ 214$ 20$ 70$ -$ -$ -$ -$ Non-Labor Costs 12 - - 5 5 - - - Total Costs 82$ 214$ 20$ 75$ 5$ -$ -$ -$





ALLOCATIONS SDG&E 28$ 0$ -$ 2$ 2$ -$ -$ -$ So Cal Gas 34 0 - 2 2 - - -


Global/Retained 19 0 - 1 1 - - -

Total Allocations 82$ 1$ -$ 5$ 5$ -$ -$ -$

BILLED COSTS SDG&E 28$ 0$ -$ 2$ 2$ -$ -$ -$ So Cal Gas 34 0 - 2 2 - - -


Global/Retained 19 214 20 71 1 - - -






Cost Center: 1100-0808-DEFERRED COMP INSURANCE

Workpaper: G-4.5


FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ 1$ -$ -$ -$ -$ Non-Labor Costs - - - - - - - - Total Costs -$ -$ -$ 1$ -$ -$ -$ -$





ALLOCATIONS SDG&E -$ -$ -$ 0$ -$ -$ -$ -$ So Cal Gas - - - 0 - - - -



Total Allocations -$ -$ -$ 1$ -$ -$ -$ -$

BILLED COSTS SDG&E -$ -$ -$ 0$ -$ -$ -$ -$ So Cal Gas - - - 0 - - - -



Total Billed Costs -$ -$ -$ 1$ -$ -$ -$ -$





Cost Center: 1100-0808-DEFERRED COMP INSURANCE



FTE'S 0 0 0 0 0 0 0 0

Labor Costs -$ -$ -$ 1$ -$ -$ -$ -$ Non-Labor Costs - - - - - - - - Total Costs -$ -$ -$ 1$ -$ -$ -$ -$





ALLOCATIONS SDG&E -$ -$ -$ 0$ -$ -$ -$ -$ So Cal Gas - - - 0 - - - -



Total Allocations -$ -$ -$ 1$ -$ -$ -$ -$

BILLED COSTS SDG&E -$ -$ -$ 0$ -$ -$ -$ -$ So Cal Gas - - - 0 - - - -



Total Billed Costs -$ -$ -$ 1$ -$ -$ -$ -$





Cost Center: 1100-0385-SCG EXECUTIVE BENEFITS

Workpaper: G-4.6


FTE'S 0 0 0 0 0 0 0 0


















Cost Center: 1100-0385-SCG EXECUTIVE BENEFITS



FTE'S 0 0 0 0 0 0 0 0


















Cost Center: 1100-0384-SDG&E EXECUTIVE BENEFITS

Workpaper: G-4.7


FTE'S 0 0 0 0 0 0 0 0









Total Allocations -$ -$ -$ -$ 0$ -$ -$ -$









Cost Center: 1100-0384-SDG&E EXECUTIVE BENEFITS



FTE'S 0 0 0 0 0 0 0 0









Total Allocations -$ -$ -$ -$ 0$ -$ -$ -$








Department: G-5 Supplemental Retirement Witness: Bruce Folkmann

Cost Center: 1100-0804-SERP

Workpaper: G-5.1


FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E 1,177$ 1,394$ 958$ 1,600$ 1,674$ 2,096$ 1,695$ 1,132$ So Cal Gas 1,545 1,550 1,054 1,659 1,613 1,282 915 1,077


Global/Retained 6,048 10,271 10,684 17,978 22,700 13,118 13,205 13,343


ALLOCATIONS SDG&E (739)$ (912)$ (578)$ 1,044$ 1,219$ 369$ 1,489$ 2,199$ So Cal Gas (979) (1,003) (630) 1,166 1,294 325 1,176 1,688

Subtotal - Utility (1,718) (1,915) (1,209) 2,210 2,513 694 2,665 3,887

Global/Retained (4,206) (7,297) (7,526) 3,115 11,367 1,380 6,840 11,392

Total Allocations (5,924)$ (9,212)$ (8,735)$ 5,324$ 13,880$ 2,074$ 9,505$ 15,278$

BILLED COSTS SDG&E 438$ 482$ 379$ 2,643$ 2,893$ 2,465$ 3,184$ 3,331$ So Cal Gas 566 547 424 2,825 2,907 1,607 2,092 2,764


Global/Retained 1,842 2,974 3,157 21,092 34,066 14,498 20,044 24,734







2009 - BASE YEAR 2,893$ 2,907$ 34,066$ 39,867$ -

438 (143) (9,332) (9,037)


438$ (143)$ (9,332)$ (9,037)$ -

2012 - TEST YEAR 3,331$ 2,764$ 24,735$ 30,830$ -

0.00% 0.00% 0.00% 0.00%

2,199$ 1,688$ 11,392$ 15,278$

1,132 1,077 13,343 15,552

3,331$ 2,764$ 24,735$ 30,830$

G Pension & BenefitsG-5 Supplemental Retirement



1100-0804-SERPG-5.1 Recon

Direct Assignments




Weighted Average

Allocations

Decrease in distributions as projected by actuary.


Department: G-5 Supplemental Retirement Witness: Bruce Folkmann

Cost Center: 1100-0804-SERP



FTE'S 0 0 0 0 0 0 0 0


DIRECT ASSIGNMENTS SDG&E 1,177$ 1,394$ 958$ 1,600$ 1,674$ 2,096$ 1,695$ 1,132$ So Cal Gas 1,545 1,550 1,054 1,659 1,613 1,282 915 1,077


Global/Retained 6,048 10,271 10,684 17,978 22,700 13,118 13,205 13,343


ALLOCATIONS SDG&E (739)$ (912)$ (578)$ 1,044$ 1,219$ 369$ 1,489$ 2,199$ So Cal Gas (979) (1,003) (630) 1,166 1,294 325 1,176 1,688

Subtotal - Utility (1,718) (1,915) (1,209) 2,210 2,513 694 2,665 3,887

Global/Retained (4,206) (7,297) (7,526) 3,115 11,367 1,380 6,840 11,392

Total Allocations (5,924)$ (9,212)$ (8,735)$ 5,324$ 13,880$ 2,074$ 9,505$ 15,278$

BILLED COSTS SDG&E 438$ 482$ 379$ 2,643$ 2,893$ 2,465$ 3,184$ 3,331$ So Cal Gas 566 547 424 2,825 2,907 1,607 2,092 2,764


Global/Retained 1,842 2,974 3,157 21,092 34,066 14,498 20,044 24,734





Sempra Energy Corporate Center2012 Test Year General Rate Case

Restatement Schedule - 2005 SoCal Gas(2009 $000's)

Workpaper: H-1 Witness: Bruce Folkmann

(1) (2) (3) (4) (5)Total Reclassify 2005

SoCalGas Remove Labor Normalizing RestatedBill Exclusions Overheads Adjustments O&M

SHARED SERVICESA SC Finance 13,692 - (2,812) - 10,879 B SC Governance 3,657 - (1,067) - 2,590 C SC Legal 28,242 - (2,358) - 25,884 D SC Human Resources 7,291 - (1,864) - 5,427 E SC External Affairs 1,347 - (264) - 1,083 F SC Facilities/Assets 4,649 - (294) - 4,355 G SC Pension & Benefits 21,057 - 8,660 (1,358) 28,359

Transferred Services - - - - - Insurance 11,579 (11,579) - - - Accounting Adjustments 2,611 (2,611) - -

Total Costs 94,124$ (14,189)$ 0$ (1,358)$ 78,576$

(1) Total Bill

(2) Exclusions

Insurance

Accounting Adjustments

(3) Labor Overheads

(4) Normalizing Adjustments:

Finance

Pension & Benefits

(5) Restated O&M

Column Descriptions:

Total cash paid by SoCal Gas to Sempra during 2005

Corporate Center A&G testimony and workpapers refer to this amount as 2005 actual costs.

Insurance is presented in testimony and workpapers of Maury de Bont in this GRC.

Adjustments in bills are primarily cash transfers which transfer liabilities between the two companies and do not represent expenses used in ratemaking.

Each department's labor overheads are consolidated in section G for testimony purposes.

Cyclical Finance & Bank Fees adjusted to represent average annual expense.

Supplemental retirement benefits adjusted to represent actual payments rather than accrual.



Restatement Schedule - 2005 SDG&E(2009 $000's)



SDG&E Remove Labor Normalizing RestatedBill Exclusions Overheads Adjustments O&M

SHARED SERVICESA SD Finance 12,001 - (2,297) - 9,704 B SD Governance 3,475 - (1,050) - 2,425 C SD Legal 25,728 - (3,399) - 22,329 D SD Human Resources 5,182 - (1,331) - 3,851 E SD External Affairs 1,087 - (225) - 862 F SD Facilities/Assets 3,850 - (211) - 3,640 G SD Pension & Benefits 17,599 - 8,513 (1,051) 25,060

Insurance 9,242 (9,242) - - - Accounting Adjustments 9,417 (9,417) - - -

Total Costs 87,582$ (18,659)$ -$ (1,051)$ 67,871$

(1) Total Bill

(2) Exclusions

Insurance


(3) Labor Overheads


Finance

Pension & Benefits

(5) Restated O&M


Total cash paid by SDG&E to Sempra during 2005













SHARED SERVICESA SC Finance 13,565 - (3,064) 549 11,051 B SC Governance 4,393 - (972) - 3,421 C SC Legal 14,469 - (2,718) - 11,750 D SC Human Resources 9,830 - (2,094) - 7,736 E SC External Affairs 1,553 - (385) - 1,168 F SC Facilities/Assets 6,004 - (303) - 5,701 G SC Pension & Benefits 14,134 - 9,537 (1,388) 22,283


Total Costs 112,097$ (48,148)$ -$ (838)$ 63,110$

(1) Total Bill

(2) Exclusions

Insurance


(3) Labor Overheads


Finance

Pension & Benefits

(5) Restated O&M















SHARED SERVICESA SD Finance 11,009 - (2,475) 531 9,065 B SD Governance 3,329 - (894) - 2,435 C SD Legal 24,121 - (3,798) - 20,323 D SD Human Resources 6,956 - (1,511) - 5,445 E SD External Affairs 1,286 - (320) - 967 F SD Facilities/Assets 4,729 - (231) - 4,498 G SD Pension & Benefits 12,112 - 9,229 (1,223) 20,118


Total Costs 86,974$ (23,432)$ -$ (692)$ 62,850$

(1) Total Bill

(2) Exclusions

Insurance


(3) Labor Overheads


Finance

Pension & Benefits

(5) Restated O&M















SHARED SERVICESA SC Finance 14,823 - (3,174) (549) 11,100 B SC Governance 3,025 - (684) - 2,341 C SC Legal 13,271 - (2,876) - 10,395 D SC Human Resources 10,514 - (2,407) - 8,107 E SC External Affairs 3,642 - (1,082) - 2,559 F SC Facilities/Assets 6,365 - (325) - 6,040 G SC Pension & Benefits 10,927 - 10,548 (938) 20,538


Total Costs 116,854$ (54,288)$ 0$ (1,487)$ 61,079$

(1) Total Bill

(2) Exclusions

Insurance


(3) Labor Overheads


Finance

Pension & Benefits

(5) Restated O&M















SHARED SERVICESA SD Finance 12,506 - (2,648) (531) 9,328 B SD Governance 2,523 - (609) - 1,914 C SD Legal 26,443 - (4,625) - 21,818 D SD Human Resources 7,770 - (1,799) - 5,970 E SD External Affairs 3,114 - (928) - 2,186 F SD Facilities/Assets 5,077 - (262) - 4,816 G SD Pension & Benefits 9,650 - 10,871 (839) 19,682


Total Costs 104,803$ (37,719)$ (0)$ (1,370)$ 65,714$

(1) Total Bill

(2) Exclusions

Insurance


(3) Labor Overheads


Finance

Pension & Benefits

(5) Restated O&M















SHARED SERVICESA SC Finance 15,857 - (3,647) (350) 11,860 B SC Governance 3,552 - (807) - 2,745 C SC Legal 16,407 - (3,349) - 13,058 D SC Human Resources 11,254 - (2,492) - 8,762 E SC External Affairs 4,431 - (1,444) - 2,986 F SC Facilities/Assets 7,011 - (429) - 6,582 G SC Pension & Benefits 13,858 - 12,168 531 26,557


Total Costs 110,640$ (38,271)$ 0$ 181$ 72,550$

(1) Total Bill

(2) Exclusions

Insurance


(3) Labor Overheads


Finance

Pension & Benefits

(5) Restated O&M















SHARED SERVICESA SD Finance 13,793 - (3,217) (350) 10,227 B SD Governance 3,404 - (778) - 2,626 C SD Legal 29,543 - (4,675) - 24,868 D SD Human Resources 8,451 - (1,904) - 6,546 E SD External Affairs 3,795 - (1,229) - 2,566 F SD Facilities/Assets 5,860 - (355) - 5,505 G SD Pension & Benefits 13,508 - 12,158 497 26,163


Total Costs 100,456$ (22,102)$ 0$ 147$ 78,501$

(1) Total Bill

(2) Exclusions

Insurance


(3) Labor Overheads


Finance

Pension & Benefits

(5) Restated O&M















SHARED SERVICESA SC Finance 14,797 - (2,979) 350 12,168 B SC Governance 3,234 - (712) - 2,523 C SC Legal 14,797 - (2,838) - 11,959 D SC Human Resources 10,807 - (2,076) - 8,730 E SC External Affairs 4,430 - (1,303) - 3,127 F SC Facilities/Assets 6,595 - (367) - 6,228 G SC Pension & Benefits 11,470 - 10,276 679 22,425


Total Costs 176,046$ (109,916)$ 0$ 1,029$ 67,159$

(1) Total Bill

(2) Exclusions

Insurance


(3) Labor Overheads


Finance

Pension & Benefits

(5) Restated O&M















SHARED SERVICESA SD Finance 13,911 - (2,696) 350 11,565 B SD Governance 3,150 - (733) - 2,417 C SD Legal 41,582 - (4,385) - 37,197 D SD Human Resources 7,825 - (1,512) - 6,313 E SD External Affairs 3,859 - (1,130) - 2,728 F SD Facilities/Assets 5,863 - (330) - 5,533 G SD Pension & Benefits 11,840 - 10,786 677 23,303


Total Costs 202,108$ (114,080)$ -$ 1,027$ 89,056$

(1) Total Bill

(2) Exclusions

Insurance


(3) Labor Overheads


Finance

Pension & Benefits

(5) Restated O&M










Department: GRC Total Witness: Bruce Folkmann

Cost Center: I CORPORATE CENTER SHARED SERVICES

Workpaper: I


FTE'S 443 475 489 520 520 346 358 361




Global/Retained 89,776 90,824 79,044 123,729 87,237 75,803 74,227 75,161




Global/Retained 54,297 49,853 79,142 49,298 73,736 43,044 45,291 49,971




Global/Retained 144,073 140,677 158,186 173,027 160,973 118,847 119,518 125,132





Department: GRC Total Witness: Bruce Folkmann

Cost Center: I CORPORATE CENTER SHARED SERVICES

Workpaper: I Esc


FTE'S 443 475 489 520 520 346 358 361




Global/Retained 89,776 90,824 79,044 123,729 87,237 75,824 74,367 75,401




Global/Retained 54,297 49,853 79,142 49,298 73,736 43,769 46,928 52,613




Global/Retained 144,073 140,677 158,186 173,027 160,973 119,593 121,295 128,014





Division: I-Corporate Center Shared Services Witness: Bruce Folkmann

Workpaper: I Esc Recon





(A + B) (A X D) (B + E)A Finance Labor 18,294$ -$ 18,294$ 1.0680 19,538$ 19,538$ Non-Labor 13,290 26,315 39,605 1.0727 14,256 40,571 Total 31,584 26,315 57,899 33,794 60,109

B Governance Labor 6,594 - 6,594 1.0680 7,042 7,042 Non-Labor 3,512 5 3,517 1.0727 3,768 3,773 Total 10,106 5 10,111 10,810 10,815

C Legal Labor 6,071 - 6,071 1.0680 6,484 6,484 Non-Labor 5,993 25,099 31,092 1.0727 6,429 31,528 Total 12,064 25,099 37,163 12,913 38,012

D Human Resources Labor 5,730 - 5,730 1.0680 6,119 6,119 Non-Labor 11,328 - 11,328 1.0727 12,152 12,152 Total 17,058 - 17,058 18,271 18,271

E External Affairs Labor 2,122 - 2,122 1.0680 2,266 2,266 Non-Labor 4,036 16 4,052 1.0727 4,330 4,346 Total 6,159 16 6,175 6,596 6,612

F Facilities/Assets Labor 1,851 - 1,851 1.0680 1,977 1,977 Non-Labor 1,803 11,788 13,591 1.0727 1,934 13,722 Total 3,654 11,788 15,442 3,911 15,699 G Pension & Benefits Labor 26,020 - 26,020 1.0680 27,789 27,789 Non-Labor 14,855 51,898 66,753 1.0727 14,908 66,805 Total 40,875 51,898 92,773 42,697 94,595

Corporate Center Shared Services Labor 66,682 - 66,682 1.0680 71,217 71,217 Non-Labor 54,818 115,120 169,939 1.0727 57,776 172,897 Total 121,500$ 115,120$ 236,621$ 128,993$ 244,113$





Test Year 2012 General Rate CaseSummary of Allocation for Utilities

(Escalated $000's)

Division: I-Corporate Center Shared Services Witness: Bruce A. Folkmann

TOTALSDG&E SOCALGAS UTILITIES

A-1 CFO 279$ 277$ 556$ A-2 Accounting Services 4,592 4,583 9,176 A-3 Tax Services 1,795 1,688 3,483 A-4 Treasury 3,917 5,245 9,163 A-5 Investor Relations 954 932 1,886 A-6 Corporate Planning 609 609 1,218 A-7 Risk Management 467 467 935 A-8 Financial Leadership Program 618 618 1,236 A Finance 13,232 14,419 27,652

B-1 Internal Audit 2,139 1,953 4,092 B-2 Corporate Secretary 355 355 710 B-3 Board of Directors 624 623 1,247 B-4 Executive - - - B Governance 3,118 2,931 6,049

C-1 General Counsel 381 276 657 C-2 Law Department 4,363 3,106 7,470 C-3 Outside Legal 10,949 6,737 17,686 C Legal 15,693 10,119 25,812

D-1 Human Resources SVP 394 505 899 D-2 Compensation & Benefits 1,570 1,820 3,391 D-3 Payroll/HRIS (MyInfo) 3,465 4,841 8,306 D-4 Employee Development 443 443 886 D-5 Employee Programs 183 239 423 D Human Resources 6,057 7,848 13,905

E-1 Communications 519 519 1,038 E-2 Government Affairs 542 602 1,144 E-3 External Affairs - - - E External Affairs 1,061 1,120 2,181

F-1 Depreciation/Rate of Return 3,707 3,928 7,635 F-2 Property Taxes 220 218 438 F-3 Other Facilities - - - F-4 Security Services 1,002 1,192 2,194 F Facilities/Assets 4,929 5,338 10,267

G-1 Employee Benefits 4,224 4,191 8,415 G-2 Payroll Taxes 1,231 1,221 2,452 G-3 Incentive Compensation 3,213 3,174 6,387 G-4 Term Incentives 3,529 3,355 6,883 G-5 Supplemental Retirement 3,331 2,764 6,096 G Pension & Benefits 15,529 14,704 30,233

Total Allocation - 2012 Forecast 59,618$ 56,481$ 116,099$




Reference: I-Esc Index Witness: Bruce Folkmann

Utility Cost Indexes (set to year 2009=1.0000)

This data derived from Workpapers and Testimony by Scott Wilder, SDG&E Witness (Exhibit SDG&E-38, SoCalGas-31)

O&M Non-Labor Cost Index:

A simple average of the following two cost indexes: 2009 2010 2011 2012

1.00000 1.01900 1.04500 1.07490

1.00000 1.01780 1.04250 1.07040

Sempra Corporate Center Average 1.00000 1.01840 1.04375 1.07265

O&M Labor Cost Index:

A simple average of the following two cost indexes: 2009 2010 2011 2012

1.00000 1.01830 1.04110 1.06500

1.00000 1.01640 1.04390 1.07030

Sempra Corporate Center Average 1.00000 1.01735 1.04250 1.06765


Escalation Indexes

Source: Global Insight 1st Quarter 2010 Utility Cost Forecast, May 7, 2010

ECIPWMBFNS Managers & Administrators Labor

Labor

Non-Labor

JEADGOMMS_X926 Administrative and General (Electric) except 926

JGADGOMMS_X926 Administrative and General (Gas) except 926

ECIPWPARNS Professional & Technical


Sempra Energy Corporate CenterTest Year 2012 General Rate CaseHISTORICAL AND FORECAST GRID INPUT - SHARED SERVICES ALLOCATIONSTotal ExpensesEscalated($ - 000's)

2005- NSE 2006- NSE 2007- NSE 2008- NSE 2009- NSE 2010- NSE 2011- NSE 2012- NSE

2100-8951 Outside Services Employed F923.1 65,414$ 59,752$ 62,130$ 74,451$ 85,047$ 57,032$ 57,534$ 55,911$ 2100-8952 Depreciation & ROR F923.4 2,457 3,099 3,584 4,050 4,009 3,754 3,692 3,707

Total 67,871$ 62,850$ 65,714$ 78,501$ 89,056$ 60,786$ 61,226$ 59,618$

2005- NSE 2006- NSE 2007- NSE 2008- NSE 2009- NSE 2010- NSE 2011- NSE 2012- NSE

2200-8951 Outside Services Employed F923.1 75,715$ 59,028$ 56,493$ 67,548$ 62,512$ 49,411$ 49,457$ 52,553$ 2200-8952 Depreciation & ROR F923.4 2,861 4,082 4,586 5,003 4,647 4,198 4,073 3,928

Total 78,576$ 63,110$ 61,079$ 72,550$ 67,159$ 53,609$ 53,530$ 56,481$

--------------------------------------------------Recorded----------------------------------------------------- ----------------------------Forecast-----------------------------

SDG&E Allocations - Company Code 2100

--------------------------------------------------Recorded----------------------------------------------------- ----------------------------Forecast-----------------------------

SCG Allocations - Company Code 2200


NARRATIVE DESCRIPTION OF METHOD:

SEMPRA ENERGY SHARED SERVICESALLOCATION WORKPAPER

2012 Rate Case

Multi-Factor Basic

Also known as "Four-Factor", this method is used by departments that serve all business units, but for which there is no clear cost driver. The Multi-Factor Basic weights four factors equally for each business unit: Operating Revenues, Operating Expenses, Gross Plant & Investment, and Employees (FTE's). The average of these weightings result in the overall Multi-Factor. The percentage for forecast years have been calculated by statistically projecting historical factors from 2005 - 2009 using the "least square" method.

31.88%34.30%

33.76%36.52% 38.86% 39.92%

41.54%

41.19% 40.09% 39.68%42.07%

41.08% 41.36% 41.52%

26.93%25.60% 26.55%

21.41%20.05%

18.72% 16.94%

5%

10%

15%

20%

25%

30%

35%

40%

45%

50%

2005 2006 2007 2008 2009 2010 2011 2012

Multifactor - Basic

SDG&E SoCal Gas UN-REGULATED

SCG

SDG&E

UN-REGULATED

ForecastHistorical

2006 2007 2008 2009 2010 2011 2012SDG&E 32% 34% 34% 37% 39% 40% 42%

SoCal Gas 41% 40% 40% 42% 41% 41% 42%

UTILITIES 73% 74% 74% 79% 80% 81% 83%

UN-REGULATED 27% 26% 26% 21% 20% 19% 17%

TOTAL 100% 100% 100% 100% 100% 100% 100%

Data from year 2005 2006 2007 2008 2009 Trend Trend

Historical Forecast

(See Next page for factor amounts from each year)

31.88%34.30%

33.76%36.52% 38.86% 39.92%

41.54%

41.19% 40.09% 39.68%42.07%

41.08% 41.36% 41.52%

26.93%25.60% 26.55%

21.41%20.05%

18.72% 16.94%

5%

10%

15%

20%

25%

30%

35%

40%

45%

50%

2005 2006 2007 2008 2009 2010 2011 2012

Multifactor - Basic

SDG&E SoCal Gas UN-REGULATED

SCG

SDG&E

UN-REGULATED

ForecastHistorical


FACTOR WEIGHT 25.00% 25.00% 25.00% 25.00% Average of

Gross Four Factors

($ - 000's) Operating Operating Plant MultifactorRevenues Percent Expenses Percent Assets Percent FTE Percent Percent

2006 (from 12/31/2005 data)SDG&E 3,235 29.81% 776 22.40% 8,095 41.75% 4,505 33.57% 31.88%

So Cal Gas 4,617 42.54% 1,176 33.94% 7,762 40.03% 6,473 48.23% 41.19%Unregulated 3,001 27.65% 1,513 43.67% 3,534 18.22% 2,442 18.20% 26.93%

Total 10,853 100.00% 3,465 100.00% 19,391 100.00% 13,420 100.00% 100.00%

2007 (from 12/31/2006 data)SDG&E 3,499 32.10% 917 29.07% 8,659 40.91% 4,715 35.13% 34.30%


Total 10,900 100.00% 3,154 100.00% 21,166 100.00% 13,420 100.00% 100.00%

2008 (from 12/31/2007 data)SDG&E 3,351 30.98% 962 28.91% 9,446 40.50% 4,732 34.66% 33.76%


Total 10,817 100.00% 3,327 100.00% 23,324 100.00% 13,651 100.00% 100.00%

2009 (from 12/31/2008 data)SDG&E 3,819 34.51% 1,071 37.61% 10,259 37.22% 4,788 36.75% 36.52%

So Cal Gas 4,768 43.09% 1,213 42.59% 8,814 31.98% 6,597 50.63% 42.07%Unregulated 2,479 22.40% 564 19.80% 8,492 30.81% 1,644 12.62% 21.41%

Total 11,066 100.00% 2,848 100.00% 27,565 100.00% 13,029 100.00% 100.00%

2010 (from 12/31/2009 data)SDG&E 3,540 40.55% 1,121 40.49% 10,516 36.42% 5,012 37.98% 38.86%


2012 Rate Case

Multi-Factor Basic (Support)

S G& 3,5 0 0 55% , 0 9% 0,5 6 36 % 5,0 3 98% 38 86% So Cal Gas 3,355 38.44% 1,244 44.93% 9,037 31.30% 6,554 49.67% 41.08%Unregulated 1,834 21.01% 404 14.58% 9,318 32.27% 1,629 12.35% 20.05%

Total 8,729 100.00% 2,768 100.00% 28,871 100.00% 13,195 100.00% 100.00%

Note: The Multi-Factor Basic percentages used for 2009 actuals were calculated using November 2008 YTD results, per Sempra's policy and thebest available information at the time. Thus, the actual percentages used in 2009 may vary slightly from the calculation above, which used year-endpublished financials.



allocation between SDG&E and SoCal Gas.

Calculation for 2009 ActualMFSPLIT

Multi-factor Basic Multi-factor Split Business UnitPercent Basis Allocations

SDG&E A 38.35% (A/C) 46.84% X 50% 23.42% SoCal Gas B 43.52% (B/C) 53.16% X 50% 26.58%

Utility Total C 81.87% 100.00% 50.00%

Global D 18.13% 100.00% X 50% 50.00%

TOTAL E 100.00% 100.00%

Calculation for 2010 ForecastMFSPLIT



Utility Total C 79.95% 100.00% 50.00%

Global D 20.05% 100.00% X 50% 50.00%

TOTAL E 100.00% 100.00%




Utility Total C 81.29% 100.00% 50.00%

Global D 18.71% 100.00% X 50% 50.00%E

TOTAL 100.00% 100.00%




Utility Total C 83.06% 100.00% 50.00%

Global D 16.94% 100.00% X 50% 50.00%E

TOTAL 100.00% 100.00%

COST CENTERS WHICH USE THIS METHOD:1100-0298-VP - CORPORATE PLANNING1100-0053-ONE-YEAR BUSINESS PLANNING1100-0299-FIVE-YEAR BUSINESS PLANNING1100-0326-CORP BUDGETS & REPORTING1100-0342-FINL SYSTEMS1100-0169-CORPORATE COMMUNICATIONS1100-0163-FERC RELATIONS

This method divides costs 50% to Utilities, 50% to Global. The MultiFactor-Basic percentages are the basis for the


2012 General Rate Case

Multi-Factor Split



Calculation for 2009 Actual

A B C D E F G2009 2009 Allocate 2009 Allocate Allocable CBAUDITPLAN

Audit Plan MFUTILITY Combined MFBASIC Corp. Ctr. Audit Hours by Business unitHours Alloc Rate Utility Hours Alloc Rate Hours Business Unit Allocations

(A X B) (A X D) (A+C+E) (By column F)

SDGE 6,580 47.34% 5,544 38.35% 2,112 14,235 38.30%SoCal Gas 4,840 52.66% 6,166 43.52% 2,396 13,403 36.06%Utility (Common Audits) 11,710 (11,710) Global Business Units 8,530 0.00% - 18.13% 998 9,528 25.64%Corporate Retained 5,506 0.00% - 0.00% (5,506) - 0.00%

Total 37,166 100.00% - 100.00% - 37,166 100.00%

Calculation for 2010 Forecast




SDGE 12,220 48.96% 3,148 38.86% 2,934 18,302 42.92%SoCal Gas 10,610 51.04% 3,282 41.08% 3,102 16,993 39.85%Utility (Common Audits) 6,430 (6,430) Global Business Units 5,830 0.00% - 20.05% 1,514 7,344 17.22%Corporate Retained 7,550 0.00% - 0.00% (7,550) - 0.00%

Total 42,640 100.00% - 100.00% - 42,640 100.00%






Total 42,640 100.00% - 100.00% (0) 42,640 100.00%






Total 42,640 100.00% - 100.00% - 42,640 100.00%

COST CENTERS WHICH USE THIS METHOD:1100-0041-AUDIT - FIN & OPS1100-0050-AUDIT QUALITY ASSUR1100-0349-VP AUDIT SERVICES1100-0453-AUDIT - FIN & OPS II1100-0454-AUDIT - INFO TECH1100-0380-ENVIRONMENTAL COMPLIANCE

Audit Plan hours are used to forecast the allocation, although year end adjustments are made to reflect actual hours spent.



Causal - Audit Plan

This method is based on the hours Audit Services spends auditing each business unit. The portion of services attributable to Corporate Center is re-allocated using the Multi-Factor Basic method to result in a blended percentage for each business unit.



Multi-Factor Basic, resulting in a blended percentage.

Calculations for 2009 ActualsA B C D E

2009 2009 Allocate Net CBTIMETAXTime Survey MFBASIC Corp Center Total Business unit

(hours) Alloc Rate Workload Allocable Allocations(By column B) (A + C) (By column D)

SDG&E 953 38.35% 381 1,334 22.61%SoCal Gas 935 43.52% 433 1,368 23.18%Corp. Center 994 0.00% (994) - 0.00%Global 3,018 18.13% 180 3,198 54.21%

Total 5,900 100.00% - 5,900 100.00%

Calculations for 2010 ForecastA B C D E




Total 5,800 100.00% - 5,800 100.00%





Total 5,800 100.00% (0) 5,800 100.00%





Total 5,800 100.00% - 5,800 100.00%

COST CENTERS WHICH USE THIS METHOD:1100-0046-VP OF CORPORATE TAX1100-0045-CORPORATE TAX ACCTG & SYSTEMS1100-0373-DOMESTIC TAX COMPLIANCE1100-0374-INTL TAX1100-0376-TRANSACTIONAL TAX1100-0399-TAX LAW GROUP

This allocation is a weighted average of the hours of each employee within the Tax department based on a timesurvey they complete annually, identifying the business units they support. Parent workload is reallocated using





NARRATIVE DESCRIPTION OF METHOD:This method splits costs between all of the business units basedon a current management estimate.

SDGE 5.0%SoCal Gas 5.0%Global/Retained 90.0%Total 100.0%




COST CENTERS WHICH USE THIS METHOD:1100-0393-CORP ECONOMIC ANALYSIS





Causal - Economic Analysis

Calculation for 2009 Actual




timekeeping charges during the previous January-September period. Actuals are updated monthly percentages.

Calculations of 2009 PlanA B C D E

2009 Allocate DIRLAWDEPT2008 MFBASIC Corp Total Business unit

Hours Alloc Rate Workload Allocable Allocations(By column B) (A + C) (By column D)

SDG&E 48,211 38.35% 14,779 62,990 44.80%SoCal Gas 30,368 43.52% 16,771 47,139 33.53%Corp. Center 38,537 0.00% (38,537) - 0.00%Global 23,475 18.13% 6,987 30,462 21.67%Total 140,591 100.00% - 140,591 100.00%








SDG&E 68,305 39.92% 19,255 87,560 44.09%SoCal Gas 43,983 41.36% 19,949 63,932 32.19%Corp. Center 48,228 0.00% (48,228) - 0.00%Global 38,070 18.71% 9,024 47,094 23.71%Total 198,586 100.00% (0) 198,586 100.00%





COST CENTERS WHICH USE THIS METHOD:1100-0141-EXECUTIVE VP & GENERAL CO1100-0144-LEGAL1100-0145-OUTSIDE LEGAL

This allocation method is based on direct time charged by attorneys, paralegal and law clerks in support of eachbusiness unit as recorded in the LawPak timekeeping system. The calculation is based on average of actual



Legal



Calculation for 2009 ActualsA B C D E F

2009 2009 CBLOCALGOVT

Employee Employee PercentMulti-Factor

CA Allocate Director's Total Business unitJob Title Salary Retained Alloc Rate Unretained Salary Allocable Allocations

10.0% (A - B X C) (A + D) (By column E)

SDG&E Manager - Govt. Affairs (San Diego) 88,938 39.60% 56,357 145,295 39.69%SoCal Gas Manager - Govt. Affairs (Los Angeles) 118,963 44.69% 63,601 182,564 49.88%Corp. Center Director - Local Govt. Affairs 158,129 15,813 0.00% (142,316) 15,813 4.32%Global 15.71% 22,358 22,358 6.11%

Total 366,030$ 15,813$ 100.00% -$ 366,030$ 100.00%

Calculation for 2010 Forecast*A B C D E F






Total 366,030$ 15,813$ 100.00% -$ 366,030$ 100.00%







Total 366,030$ 15,813$ 100.00% (0)$ 366,030$ 100.00%







Total 366,030$ 15,813$ 100.00% -$ 366,030$ 100.00%

COST CENTERS WHICH USE THIS METHOD: *Allocations used in forecast calculations vary slighty from 1100-0157-GOVT PROGRAMS & CORP RESPONSIBILITY this formula.

This method uses a distribution of salaries for the two managers based on their efforts for the two utilities. The Director's salary is multi-factored, with an 10% retained for non-allocable purposes.



Causal - Local Government



Calculation for 2009 ActualA B C D E

Current Est'd % of Labor $'s Total 2009 % of TotalAnnual Time to be to be Department Costs to beSalary Retained Retained Planned Labor Retained

(A x B) (C / D)Bus. Planning Mgr. 102,211$ 25% 25,553$ Financial Analyst 63,354$ 10% 6,335

31,888$ 165,565$ 19.26%

F G H2009 MFVPOLITICAL

Multi-Factor Retained % Business unitSplit Allocation Allocations

(F + G)SDG&E 23.42% -4.51% 18.91%SCG 26.58% -5.12% 21.46%Global BU 50.00% -9.63% 40.37%Corp Center 0.00% 19.26% 19.26%Total 100.00% 0.00% 100.00%

Calculation for 2010 ForecastA B C D E

Current Est'd % of Labor $'s Total 2010 % of TotalAnnual Time to be to be Department Costs to beSalary Retained Retained Planned Labor Retained

(A x B) (C / D)Bus. Planning Mgr. 102,211$ 25% 25,553$ Financial Analyst 63,354$ 10% 6,335

31,888$ 201,118$ 15.86%

F G H2010 MFVPOLITICAL




F G H2011 2010 MFVPOLITICAL




F G H2012 2010 MFVPOLITICAL



COST CENTERS WHICH USE THIS METHOD: *Allocations used in forecast calculations vary slightly1100-0395-COMPLIANCE / REPORTING & ANALYSIS from this formula.



Causal - Political

This method uses the Multi-Split as a starting point, then reduces the percentages to exclude a portion attributed to managing costs which are estimated to be retained (e.g. political reporting).



Calculation for 2009 ActualsA B C D E

Dec 2008 Reallocate CBFTEActual MFBASIC Corp Ctr Allocable Business UnitFTE's Alloc Rate FTE's FTE's Allocations

(A x B) (A + C) (by column D)

SDG&E 4,756 38.35% 207 4,963 38.36%SoCal Gas 6,952 43.52% 235 7,187 55.55%Corp. Center 541 0.00% (541) - 0.00%Global 689 18.13% 98 787 6.08%

Total 12,938 100.00% - 12,938 100.00%





Total 12,852 100.00% - 12,852 100.00%





Total 12,852 100.00% (0) 12,852 100.00%





Total 12,852 100.00% - 12,852 100.00%

COST CENTERS WHICH USE THIS METHOD:1100-0134-COMP & BENEFITS DIR1100-0135-COMPENSATION1100-0137-HR ACCTG & BUDGETS1100-0276-EMPLOYEE BENEFITS SERVICE1100-0131-CORP DIVERSITY AFFAIRS1100-0170-INTERNAL COMMUNICATIONS1100-0155-CORP COMM PARTNERSHIPS1100-0171-EMPLOYEE COMMUNICATIONS

percentage.


2012 Rate Case

Causal - FTE's

Total current FTE's are used as the basis for allocation the cost of most HR services provided on behalf of allbusiness units. Corporate Center's share is reallocated using the Multi-Factor Basic, resulting in a blended



Calculation for 2009 ActualsA B C D E

Dec 2008 2009 CBFTEMYINFOEmployee MFBASIC Reallocate Allocable Business UnitRecords Alloc Rate Parent Share FTE Allocations

(by column B) (A + C) (by column D)

SDG&E 4,833.0 38.35% 213.6 5,046.6 38.04%SoCal Gas 7,188.0 43.52% 242.4 7,430.4 56.01%Corp. Center 557.0 0.00% (557.0) - 0.00%Global 689.0 18.13% 101.0 790.0 5.95%

Total 13,267.0 100.00% - 13,267.0 100.00%





Total 13,505.0 100.00% - 13,505.0 100.00%





Total 13,505.0 100.00% (0.0) 13,505.0 100.00%





Total 13,505.0 100.00% - 13,505.0 100.00%

COST CENTERS WHICH USE THIS METHOD:1100-0383-MYINFO SERVICES

Multi-factor Basic, resulting in a blended percentage.



Causal - MyInfo

MyInfo Services allocation is based on the number of employee records maintained in the centralized MyInfo systemon behalf of all business units. The employee records attributable to Corporate Center are reallocated using



Calculation for 2009 ActualsA B C D E F G

2009 Weighted 2009 CBFTEEXEC2009 Directors & Average MFBASIC Reallocate Allocable Business Unit

Executives VPs (A X 0.75 + Alloc Rate Parent Share FTE AllocationsB X 0.25) (by column D) (C+E) (by column F)

SDG&E 4.0 54.0 16.5 38.35% 16.8 33.3 30.67%SoCal Gas 3.0 47.0 14.0 43.52% 19.0 33.0 30.45%Corp. Center 23.0 106.0 43.8 0.00% (43.8) - 0.00%Global 3.0 128.0 34.3 18.13% 7.9 42.2 38.88%Total 33.0 335.0 108.5 100.00% - 108.5 100.00%

Calculation for 2010 ForecastA B C D E F G







SDG&E 5.0 85.0 25.0 39.92% 7.4 32.4 40.61%SoCal Gas 4.0 52.0 16.0 41.36% 7.7 23.7 29.66%Corp. Center 7.0 53.0 18.5 0.00% (18.5) - 0.00%Global 3.0 72.0 20.3 18.71% 3.5 23.7 29.73%Total 19.0 262.0 79.8 100.00% (0.0) 79.7 100.00%





COST CENTERS WHICH USE THIS METHOD: Note: 2010 Executive headcount was left incomplete during1100-0136-EXECUTIVE COMPENSATION the Reorganization; so forecast calculation is largely

based on Director/VP level counts.

service executives are then multifactored, resulting in a blended percentage.



Causal - Executive FTE's

This method allocates the support and administration cost for executive compensation plans using a weighted average of participatingofficers. Executive level officers are heavily weighted (75%) compared to Directors and Vice Presidents (25%). Corporate shared



Calculations for 2009 ActualsA B C D E F G H

blended percentage.



Causal - HQ Security

This method allocates the costs of Corporate Security excluding the HQ guard service contract by the Causal-FTE method, and allocates the HQ guard service by the ratio of employees occupying the HQ building. Corporate shared service employees are reallocated using Multi-factor Basic, to result in a

A B C D E F G HAllocated

Budget for BU 2009 CBHQSECCorp Security CBFTE FTE's HQ Guard MFBASIC Reallocate Allocable Business Unit(w/o Guard) Alloc Rate at HQ Service Plan Alloc Rate Parent Share Costs per BU Allocations

(by Column B) (by column C) (by column E) (A+D+F) (by column G)

SDG&E 863,893 38.36% 5.0 10,825 38.35% 37,686 912,404 32.94%SoCal Gas 1,262,781 55.55% 1.0 2,165 43.52% 42,767 1,307,713 47.21%Corp. Center 98,269 0.00% - - 0.00% (98,269) - 0.00%Global 125,151 6.09% 188.0 407,011 18.13% 17,816 549,978 19.85%Total 2,350,094 100.00% 194.0 420,001 100.00% - 2,770,095 100.00%

Calculations for 2010 ForecastA B C D E F G H

AllocatedBudget for BU 2010 CBHQSEC

Corp Security CBFTE FTE's HQ Guard MFBASIC Reallocate Allocable Business Unit(w/o Guard) Alloc Rate at HQ Service Plan Alloc Rate Parent Share Costs per BU Allocations


SDG&E 1,055,446 40.63% 4.0 2,523 38.86% 115,921 1,173,890 38.90%SoCal Gas 1,380,257 53.14% 1.0 631 41.08% 122,548 1,503,436 49.82%C C t 0 00% 473 0 298 288 0 00% (298 288) 0 00%Corp. Center - 0.00% 473.0 298,288 0.00% (298,288) - 0.00%Global 161,870 6.23% 188.0 118,559 20.05% 59,819 340,248 11.28%Total 2,597,574 100.00% 666.0 420,000 100.00% - 3,017,574 100.00%


AllocatedBudget for BU 2010 CBHQSEC


(by Column B) (by column C) (by column E) (A+D+F) (by column G)( y ) ( y ) ( y ) ( ) ( y )

SDG&E 1,055,446 40.68% 4.0 2,523 39.92% 119,089 1,177,057 39.01%SoCal Gas 1,380,257 53.15% 1.0 631 41.36% 123,384 1,504,272 49.85%Corp. Center - 0.00% 473.0 298,288 0.00% (298,288) - 0.00%Global 161,870 6.18% 188.0 118,559 18.71% 55,815 336,244 11.14%Total 2,597,574 100.00% 666.0 420,000 100.00% (0) 3,017,574 100.00%


AllocatedBudget for BU 2010 CBHQSECBudget for BU 2010 CBHQSEC



SDG&E 1,055,446 40.75% 4.0 2,523 41.54% 123,909 1,181,878 39.17%SoCal Gas 1,380,257 53.15% 1.0 631 41.52% 123,849 1,504,737 49.87%Corp. Center - 0.00% 473.0 298,288 0.00% (298,288) - 0.00%Global 161,870 6.10% 188.0 118,559 16.94% 50,530 330,959 10.97%Total 2,597,574 100.00% 666.0 420,000 100.00% - 3,017,574 100.00%

COST CENTERS WHICH USE THIS METHOD:1100-0133-CORPORATE SECURITY DIR



Calculation for 2009 ActualsCBEXECSEC

Group Business UnitShare Allocations

SDG&E 16.67%SoCal Gas 16.67% Total Utilities 33.33%Global 33.33% 33.33%Corp. Center 33.33% 33.33%Total 100.00% 100.00%

Calculation for 2010 ForecastCBEXECSEC









COST CENTERS WHICH USE THIS METHOD:1100-0275-EXECUTIVE SECURITY

This method divides costs evenly by estimated executive usage (1/3 to Utilities, 1/3 to Global, and 1/3 retained at Corp. Center).



Causal - Executive Security


NARRATIVE DESCRIPTION OF METHOD:This method is a weighted average of annual budget for departments that directly report to the Chief Financial Officer.

Calculation for 2009 ActualVPCFO

Investor Risk Total Business UnitController Relations Treasurer Analysis Budgets Allocations

SDG&E 33.90%SCG The CFO average included a different mix of reports prior to the 34.50%Global/Retained Reorganization; only the average is shown here. 31.60%Total 100.00%


SDG&E 243,479 300,019 203,793 723,387 1,470,678 43.75%SCG 243,771 317,170 215,443 - 776,384 23.10%Global/Retained 459,323 325,363 329,923 - 1,114,609 33.16%Total 946,573$ 942,553$ 749,159$ 723,387$ 3,361,671$ 100.00%


SDG&E 261,343 326,138 221,767 1,260,452 2,069,701 51.55%SCG 258,786 337,903 229,767 - 826,455 20.58%Global/Retained 471,387 332,108 315,321 - 1,118,816 27.87%Total 991,516$ 996,149$ 766,855$ 1,260,452$ 4,014,973$ 100.00%


SDG&E 271,557 343,355 233,817 319,074 1,167,803 28.72%SCG 262,922 343,190 233,704 318,921 1,158,737 28.50%Global/Retained 470,413 321,381 309,780 637,995 1,739,570 42.78%Total 1,004,893$ 1,007,927$ 777,300$ 1,275,990$ 4,066,110$ 100.00%

Controller - VPCONTRInvestor Relations - MFBASICTreasurer - VPTREAS Risk Analysis & Mgmt - SDGE; MFSPLIT for 2012

COST CENTERS WHICH USE THIS METHOD:1100-0039-EVP & CFO



VP Average - CFO


NARRATIVE DESCRIPTION OF METHOD:This method is a weighted average of annual budget for departments that report to the SVP - Controller & Chief Tax Counsel

Calculation for 2009 Actuals VPCONTRFinancial Corporate Tax Total Business UnitReporting Accounting Services Budgets Allocations

SDG&E 22.54%SCG The Controller average included a different mix of reports 24.57%Global/Retained prior to the Reorganization; only the average is shown here. 52.89%Total 100.00%


SDG&E 605,478 850,270 1,820,919 3,276,667 25.72%SCG 640,091 898,876 1,741,629 3,280,597 25.75%Global/Retained 312,448 438,768 5,430,201 6,181,417 48.52%Total 1,558,017$ 2,187,915$ 8,992,750$ 12,738,682$ 100.00%


SDG&E 655,510 987,794 1,917,081 3,560,385 26.36%SCG 679,156 1,023,425 1,822,961 3,525,542 26.10%Global/Retained 307,229 462,966 5,651,694 6,421,890 47.54%Total 1,641,896$ 2,474,185$ 9,391,736$ 13,507,817$ 100.00%


SDG&E 692,123 1,042,133 1,968,225 3,702,481 27.02%



VP Average - Controller

SDG&E 692,123 1,042,133 1,968,225 3,702,481 27.02%SCG 691,790 1,041,631 1,851,319 3,584,740 26.16%Global/Retained 282,248 424,981 5,706,500 6,413,730 46.81%Total 1,666,161$ 2,508,745$ 9,526,044$ 13,700,950$ 100.00%

Financial Reporting 1100-0047-Financial Reporting Director - MFBASIC 1100-0048-Financial Reporting - MFBASIC

Corporate Accounting 1100-0049-Corporate Center Accounting - MFBASIC 1100-0345-Dir Of Corp Finl Acctg - MFBASIC 1100-0012-Corporate Acct Special Projects - MFBASIC 1100-0347-Accounting Research - MFBASIC 1100-0390-Sox Compliance - MFBASIC

Tax Services 1100-0046-VP Of Corporate Tax - CBTIMETAX 1100-0045-Corporate Tax Acctg & Systems - CBTIMETAX 1100-0373-Domestic Tax Compliance - CBTIMETAX 1100-0374-Intl Tax - CBTIMETAX 1100-0376-Transactional Tax - CBTIMETAX 1100-0399-Tax Law Group - CBTIMETAX

COST CENTERS WHICH USE THIS METHOD: 1100-0338-SVP & CONTROLLER


NARRATIVE DESCRIPTION OF METHOD:This method is a weighted average of annual budget for departments that report to the VP of Corporate Relations.

Calculation for 2009 Actuals VPCORPRELGovt Compl. Government FERC Corporate Business Unit

Comm. & Reporting Affairs* Relations Secretary Total BU AllocationsSDG&E 0.00%SCG The VP of Corp Relations is a new position since the 2010 Reorganization. The 0.00%Global/Retained previous VP of Fed & State Affairs had a different mix of reports. 0.00%Total 0.00%


SDG&E 537,218 421,617 - 80,922 298,161 1,337,917 25.44%SCG 567,928 497,436 - 85,547 315,206 1,466,117 27.87%Global/Retained 543,056 256,631 1,335,851 166,469 153,861 2,455,869 46.69%Total 1,648,202$ 1,175,684$ 1,335,851$ 332,938$ 767,228$ 5,259,904$ 100.00%


SDG&E 331,658 365,064 - 85,935 321,950 1,104,606 23.09%SCG 343,621 438,890 - 89,035 333,563 1,205,108 25.19%Global/Retained 308,015 202,752 1,637,443 174,970 150,893 2,474,073 51.72%Total 983,294$ 1,006,705$ 1,637,443$ 349,940$ 806,405$ 4,783,787$ 100.00%


SDG&E 346,956 375,534 - 88,536 338,923 1,149,949 23.76%SCG 346,790 444,217 - 88,493 338,760 1,218,260 25.17%Global/Retained 301,119 198,799 1,656,711 177,029 138,213 2,471,870 51.07%Total 994,865$ 1,018,550$ 1,656,711$ 354,057$ 815,895$ 4,840,079$ 100.00%

Communications 1100-0169-Corporate Communications - MFSPLIT 1100-0168-Digital/Print Communications - MFBASIC 1100-0456-Corp Responsibility Report - MFBASIC

Govt Compliance & Reporting 1100-0157-Govt Programs & Corp Responsibility - CBLOCALGOVT 1100-0395-Compliance / Reporting & Analysis - MFVPOLITICAL 1100-0400-Corporate Legislative Policy - MFBASIC (2010 only) Govt Affairs 1100-0152-Federal Government Affairs - RETAIN *1100-0381-Director - Govt Affairs - CBGOVTAFF (Transferred to Global)

FERC Relations 1100-0163-Ferc Relations - MFSPLIT Corporate Secretary 1100-0143-Corporate Secretary - MFBASIC

COST CENTERS WHICH USE THIS METHOD:1100-0150-VP CORPORATE RELATIONS

SEMPRA ENERGY SHARED SERVICESALLOCATION WORPAPER


VP Average - Corporate Relations


NARRATIVE DESCRIPTION OF METHOD:This method is a weighted average of annual budget for departments that report to the SVP of Human Resources

Calculation for 2009 ActualsVPHR

Compensation Payroll & HR Info Employee Employee Total Business Unit& Benefits Systems Programs Development Budgets Allocations

SDG&E 32.30%SCG The HR SVP average included a different mix of reports prior to the Reorganization; 44.20%Global/Retained only the average is shown here. 23.50%Total 100.00%

Calculation for 2010 ForecastSDG&E 1,442,447 1,469,390 146,240 501,678 3,559,755 38.39%SCG 1,790,733 2,049,289 191,245 523,804 4,555,070 49.12%Global/Retained 319,577 223,385 22,428 592,406 1,157,796 12.49%Total 3,552,756$ 3,371,737$ 359,912$ 1,617,888$ 9,272,622$ 100.00%

Calculation for 2011 ForecastSDG&E 1,520,865 1,464,790 94,467 375,078 3,455,200 39.97%SCG 1,885,741 2,049,040 123,430 388,607 4,446,818 51.44%Global/Retained 333,014 220,274 14,341 175,794 743,423 8.60%Total 3,739,620$ 3,568,683$ 232,237$ 939,479$ 8,645,441$ 100.00%

Calculation for 2012 ForecastSDG&E 1,542,690 1,484,533 95,739 394,852 3,517,813 40.22%SCG 1,908,309 2,073,416 124,898 394,662 4,501,285 51.46%Global/Retained 332,625 220,133 14,333 161,021 728,112 8.32%Total 3,783,624$ 3,610,713$ 234,970$ 950,535$ 8,747,210$ 100.00%

LegendCompensation & Benefits 1100-0134-Comp & Benefits Dir 1100-0135-Compensation 1100-0136-Executive Compensation 1100-0137-Hr Acctg & Budgets

Payroll & HR Info 1100-0383-Myinfo Services

Employee Programs 1100-0155-Corp Comm Partnerships 1100-0170-Internal Communications

Employee Development 1100-0130-Hr Business Partner 1100-0131-Corp Diversity Affairs 1100-0269-Executive Development

COST CENTERS WHICH USE THIS METHOD: 1100-0122-SVP HUMAN RESOURCES



VP Average - Human Resources SVP


NARRATIVE DESCRIPTION OF METHOD:This method is a weighted average of annual budget for departments that report to the VP of Treasury

Calculation for 2009 Actuals VPTREASCorporate Total Business Unit

Development Finance Budgets AllocationsSDG&E The CFO average included a different mix 10.21%SCG of reports prior to the Reorganization; 11.59%Global/Retained only the average is shown here. 78.20%Total 100.00%

Calculation for 2010 ForecastSDG&E - 953,190 953,190 27.20%SCG - 1,007,680 1,007,680 28.76%Global/Retained 1,051,250 491,879 1,543,129 44.04%Total 1,051,250$ 983,541$ 3,503,999$ 100.00%

Calculation for 2011 ForecastSDG&E - 1,032,757 1,032,757 28.92%SCG - 1,070,010 1,070,010 29.96%Global/Retained 984,393 484,038 1,468,431 41.12%Total 984,393$ 1,033,764$ 3,571,199$ 100.00%

Calculation for 2012 ForecastSDG&E - 1,087,205 1,087,205 30.08%SCG - 1,086,681 1,086,681 30.07%Global/Retained 997,058 443,362 1,440,420 39.85%Total 997,058$ 1,045,930$ 3,614,306$ 100.00%

LegendCorporate Develoment 1100-0392-Corporate Development

Finance 1100-0113-Cash Management 1100-0119-Finance Director 1100-0120-Pens & Trust Inv Dir

COST CENTERS WHICH USE THIS METHOD: 1100-0112-VP TREASURER & STAFF



VP Average - Treasury



Calculation for 2009 ActualA B C D E

Distribution of 2009 Distribution Allocable CBDEPHQBusiness HQ Square Footage MFBASIC of Corp. Center Square Business UnitUnit by Business Unit Alloc Rate Square Footage Footage Allocations


SDG&E 6,171 38.35% 73,989 80,160 27.94%SoCal Gas - 43.52% 83,963 83,963 29.27%Corp. Center 192,930 0.00% (192,930) - 0.00%Global / Retained 87,796 18.13% 34,978 122,774 42.79%

Total 286,897 100.00% - 286,897 100.00%





Total 286,897 100.00% - 286,897 100.00%





Total 286,897 100.00% (0) 286,897 100.00%





Total 286,897 100.00% - 286,897 100.00%

COST CENTERS WHICH USE THIS METHOD:1100-0248-DEPRECIATION - Internal orders for HQ Assets

is allocated to the affiliate business units based on the "multi-factor" allocation.



Causal - HQ Depreciation

Depreciation expense & ROR related to "HQ leasehold improvements" is allocated based on the square footage directly business units. Expense resulting from Corporate Center's direct occupation, except for the portion which is retained,


WORKPAPERS TO PREPARED DIRECT TESTIMONY OF BRUCE A ... · Sempra Energy Corporate Center Test Year...

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